•   A person may make a payment to the Commissioner of Taxation under section   25 in respect of an individual. The payment is called a deposit .

•   The deposit must be accompanied by a deposit form.

•   The deposit form must include certain declarations.

•   The 2 key declarations are:

  (a)   that the depositor is the employer, or former employer, of the individual; and

  (b)   that the depositor is making the deposit instead of making a superannuation contribution in respect of the individual.

•   A defect in the deposit form will not result in the invalidity of the deposit.

•   A deposit form may deal with multiple payments.

•   Deposits are not held on trust.