Commonwealth Consolidated Acts

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SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992 - SECT 32CA

Certain contributions taken not to satisfy the choice of fund requirements

                   Despite section 32C, a contribution to a fund by an employer for the benefit of an employee is taken not to comply with the choice of fund requirements if the employer imposes a direct cost or charge on the employee as a consequence of having to contribute to that fund.



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