Commonwealth Consolidated Acts

TAX LAWS AMENDMENT (2006 MEASURES NO. 2) ACT 2006 - SCHEDULE 6

Superannuation Guarantee (Administration) Act 1992

1   After section   32Z

Insert:

32ZAA   Contributions satisfy State or Territory law requirements

  (1)   This section applies to an employer that is a corporation to which paragraph 51(xx) of the Constitution applies.

  (2)   A requirement in a law of a State or Territory that the employer make contributions to a superannuation fund on behalf of an employee is not enforceable to the extent that the employer instead makes the contributions on behalf of the employee, in compliance with this Part, to another superannuation fund that is a chosen fund.

2   Application

The amendment made by this Schedule applies to contributions made on or after 1   July 2006.