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SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992 - SECT 32D

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   2 4, 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   2 5 to be contributions to a complying superannuation fund.


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