A fund is an eligible choice fund for an employer at a particular time if:
(a) it is a complying superannuation fund at that time; or
(b) it is a complying superannuation scheme at that time; or
(c) it is an RSA; or
(ca) if the time is a time before 1 July 2006--it is the account that is continued in existence under section 8 of the Small Superannuation Accounts Act 1995 as the Superannuation Holding Accounts Special Account; or
(d) at that time, a benefit certificate in relation to the fund is conclusively presumed under section 24, in relation to the employer, to be a certificate in relation to a complying superannuation scheme; or
(e) contributions made by the employer to the fund at that time are conclusively presumed under section 25 to be contributions to a complying superannuation fund.