Document ID: chunk:federal_register_of_legislation:C2025C00120:section:58w
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 58W
Character Range: 264574–265076

58W  Exempt benefits—deposits under the Small Superannuation Accounts Act 1995

When section applies
 (1) This section applies if:
 (a) a benefit is provided in respect of the employment of an employee; and
 (b) the benefit consists of the making of a deposit, or purported deposit, under the Small Superannuation Accounts Act 1995.

Exempt benefit
 (2) The benefit is an exempt benefit.

Definition
 (3) In this section:
deposit has the same meaning as in the Small Superannuation Accounts Act 1995.