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