Document ID: chunk:federal_register_of_legislation:C2022C00095:section:32d
Version: federal_register_of_legislation:C2022C00095
Segment Type: section
Provision Reference: s 32D
Character Range: 98943–99799

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 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.