•       This Subdivision enables the recovery of superannuation contributions made to defeat the bankrupt's creditors.

•       There are 2 types of recoverable contributions:

               (a)     contributions made by a person who later becomes a bankrupt (see section 128B);

              (b)     contributions made by a third party for the benefit of a person who later becomes a bankrupt (see section 128C).

•       Superannuation accounts may be frozen for up to 180 days pending the taking of recovery action under section 139ZQ or 139ZU.