Summary
Amends the: Small Superannuation Accounts Act 1995, Superannuation Guarantee (Administration) Act 1992 and Superannuation Industry (Supervision) Act 1993 to: allow the Superannuation Holding Accounts Special Account to be an eligible choice fund until 30 June 2006; close the Account to new employer deposits from 1 July 2006; and clarify certain employer obligations in relation to employees’ choice of fund; and Retirement Savings Accounts Act 1997 to allow regulations to prescribe exemptions for retirement savings account providers from the “no employer kick back” provision.