s 28
In forceDeposit to be instead of superannuation contributions
Part 4Deposits
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.
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