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Small Superannuation Accounts Act 1995
28Deposit to be instead of superannuation contributions
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28 Deposit to be instead of superannuation contributions
The deposit form must include a declaration that the depositor is making the deposit: (a) in respect of the employment, or former employment, of the individual by the depositor; and (b) instead of making a superannuation contribution: (i) in respect of the individual; and (ii) of an amount equal to the deposit.