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This information sheet provides a basic overview of the restrictions placed on trustees of super funds when accepting contributions from or in respect of members. The information provided is of a general nature only and should not be relied upon in lieu of specific professional advice. Legislation may also be subject to change.

The purpose of this Written Resolution is to authorise and record the refund of a contribution which has been accepted by the Trustee in breach of SIS Reg 7.04(1), (1A) or (2) above. A trustee can accept a member contribution or an employer contribution without breaching SIS Reg 7.04(1), (1A) or (2) if the contribution is received within 28 days of the month end in which the member attains age 75.