128LProtection of trustee of eligible superannuation plan

128L  Protection of trustee of eligible superannuation plan  (1) No criminal or civil proceedings lie against the trustee of an eligible superannuation plan because of anything done (or not done) by the trustee in good faith:  (b) in connection with, or incidental to, the trustee’s compliance with a superannuation account‑freezing notice; or  (d) in connection with, or incidental to, the trustee’s compliance with a section 139ZQ notice; or  (j) in connection with, or incidental to, the trustee’s compliance with a paragraph 128K(1)(b) order.  (2) Anything done (or not done) by the trustee of a regulated superannuation fund, or the trustee of an approved deposit fund, in good faith:  (b) in connection with, or incidental to, the trustee’s compliance with a superannuation account‑freezing notice; or  (d) in connection with, or incidental to, the trustee’s compliance with a section 139ZQ notice; or  (j) in connection with, or incidental to, the trustee’s compliance with a paragraph 128K(1)(b) order; is taken not to be in breach of:  (k) the Superannuation Industry (Supervision) Act 1993; or  (l) any standards prescribed under that Act.  (3) Anything done (or not done) by an RSA provider in good faith:  (b) in connection with, or incidental to, the RSA provider’s compliance with a superannuation account‑freezing notice; or  (d) in connection with, or incidental to, the RSA provider’s compliance with a section 139ZQ notice; or  (j) in connection with, or incidental to, the trustee’s compliance with a paragraph 128K(1)(b) order; is taken not to be in breach of:  (k) the Retirement Savings Accounts Act 1997; or  (l) any standards prescribed under that Act.