Section 32ZAB — Superannuation Guarantee (Administration) Act 1992: Effect of blocking contributions to PSSAP etc.—eligible choice funds

(1) This section applies if: (a) an employer cannot make contributions to a superannuation fund on behalf of an employee because of section 60F of the Superannuation Industry (Supervision) Act 1993 (consequences of 2 consecutive fail assessments); and (b) the superannuation fund is any of the following: (i) PSSAP; (ii) ADF Super (within the meaning of the Australian Defence Force Superannuation Act 2015); (iii) if the regulations made for the purposes of this subparagraph specify another superannuation fund—that superannuation fund. (2) The following provisions do not have effect in relation to the superannuation fund: (a) if the superannuation fund is PSSAP—section 16 of the Superannuation Act 2005; (b) if the superannuation fund is ADF Super (within the meaning of the Australian Defence Force Superannuation Act 2015)—section 15 of that Act; (c) if the superannuation fund is another superannuation fund—a provision that: (i) is specified in regulations made for the purposes of this subparagraph; and (ii) is analogous to the provisions mentioned in paragraphs (a) and (b).