Document ID: chunk:federal_register_of_legislation:C2004A01338:clause:1_32d
Version: federal_register_of_legislation:C2004A01338
Segment Type: clause
Provision Reference: sch 1 cl 32D
Character Range: 23838–24480

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
 (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.