Commonwealth Consolidated Acts

SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992 - SECT 32ZAB

             (1)  This section applies if:

                     (a)  an employer cannot make contributions to a superannuation fund on behalf of an employee because of section 60F of the Superannuation Industry (Supervision) Act 1993 (consequences of 2 consecutive fail assessments); and

                     (b)  the superannuation fund is any of the following:

                              (i)  PSSAP;

                             (ii)  ADF Super (within the meaning of the Australian Defence Force Superannuation Act 2015 );

                            (iii)  if the regulations made for the purposes of this subparagraph specify another superannuation fund--that superannuation fund.

             (2)  The following provisions do not have effect in relation to the superannuation fund:

                     (a)  if the superannuation fund is PSSAP-- section 16 of the Superannuation Act 2005 ;

                     (b)  if the superannuation fund is ADF Super (within the meaning of the Australian Defence Force Superannuation Act 2015 )-- section 15 of that Act;

                     (c)  if the superannuation fund is another superannuation fund--a provision that:

                              (i)  is specified in regulations made for the purposes of this subparagraph; and

                             (ii)  is analogous to the provisions mentioned in paragraphs (a) and (b).