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The Superannuation Guarantee (Administration) Act 1992 (Cth), (herein referred to as the Act) is the primary Superannuation legislation that prescribes the administrative arrangements and deals with the superannuation rights and obligations of employers and employees. Under the superannuation legislation, individual employees generally have the opportunity to choose their own superannuation fund.

The superannuation contributions by the employer must be paid into a complying superannuation fund or a retirement savings account.

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