Document ID: chunk:federal_register_of_legislation:C2004A01338:clause:1_32c:p2
Version: federal_register_of_legislation:C2004A01338
Segment Type: clause
Provision Reference: sch 1 cl 32C (pt 2/3)
Character Range: 21281–23835

is also made in compliance with the choice of fund requirements if the contribution is made under the Superannuation (Productivity Benefit) Act 1988. However, this subsection does not apply if that Act has been prescribed in relation to that time under regulations made for the purpose of this subsection.

Contributions under AWAs or certified agreements

 (6) A contribution to a fund by an employer for the benefit of an employee is also made in compliance with the choice of fund requirements if the contribution is made under, or in accordance with, an AWA or a certified agreement under the Workplace Relations Act 1996 or a certified agreement under the Industrial Relations Act 1988.

Contributions under certain Victorian agreements

 (7) A contribution to a fund by an employer for the benefit of an employee is also made in compliance with the choice of fund requirements if the contribution is made under, or in accordance with, an employment agreement that was in force under the Employee Relations Act 1992 of Victoria and which continues to be in operation by virtue of section 515 of the Workplace Relations Act 1996.

Contributions under State awards

 (8) A contribution to a fund by an employer for the benefit of an employee is also made in compliance with the choice of fund requirements if the contribution, or a part of the contribution, is made under, or in accordance with, a State industrial award.

Contributions under prescribed legislation

 (9) A contribution to a fund by an employer for the benefit of an employee at a particular time is also made in compliance with the choice of fund requirements if the contribution is made under a law of the Commonwealth, of a State or of a Territory and the law is prescribed in relation to that time under regulations made for the purpose of this subsection.

Contributions made after employees cease employment

 (10) If:
 (a) an employee ceases to be employed by an employer; and
 (b) after the employment ceases, the employer makes a contribution to a fund for the benefit of the employee and in respect of the employment;
then, for the purposes of this section, the contribution is taken to have been made immediately before the employment ceases.

Note: This section is used in determining if an individual superannuation guarantee shortfall is increased under subsection 19(2A) or (2B). Where subsection 19(2B) is relevant, the contributions referred to in this section are the notional contributions referred to in paragraph 19(2B)(b).

Division 3—Eligible choice funds