Commonwealth Consolidated Acts

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What funds are eligible choice funds?

                   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.

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