Note: The Superannuation Legislation Amendment (Choice of Superannuation Funds) Act 2005 provides that individual employees generally have the opportunity to choose their own superannuation funds. For further information see the AIRC guidance note — Choice of Superannuation Funds and Award Provisions.
(a) The employer shall make superannuation contributions on behalf of all employees in accordance with the Superannuation Guarantee (Administration) Act 1992, as amended from time to time.