Commonwealth Numbered Acts

SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992 No. 111, 1992 - SECT 25

25.(1) Subject to subsection (2), a contribution by an employer for the
benefit of an employee to a superannuation fund is conclusively presumed to be
a contribution to a complying superannuation fund for the purposes of section 
23 if, at the time the contribution is made:

   (a)  the employer has obtained a written statement, provided by or on
        behalf of the trustee of the fund, that the fund is operated in
        accordance with the superannuation fund conditions under the
        Occupational Superannuation Standards  Act 1987 ; and

   (b)  either:

        (i)    the employer has not been notified by the trustee that the fund
               is operating while in breach of a superannuation fund condition
               under the Occupational Superannuation Standards Act 1987; or

        (ii)   the employer has been so notified, but has been further
               notified by the trustee that the Commissioner of Insurance and
               Superannuation is satisfied that the breach has been rectified.

(2) Subsection (1) does not apply to a contribution to a superannuation fund
if, at the time the contribution is made:

   (a)  the employer:

        (i)    is the trustee or the manager of the fund; or

        (ii)   has an association, within the meaning of subsection 26AAB(14)
               of the Income Tax Assessment Act 1936, with the trustee or the
               manager of the fund; and

   (b)  the employer has reasonable grounds for believing that the fund is
        operating while in breach of a superannuation fund condition under the
        Occupational Superannuation Standards Act 1987.