be an Australian superannuation fund for tax purposes; have governing rules (a trust deed); be an indefinitely continuing fund; have the sole purpose to provide super benefits to members upon reaching a prescribed age or upon their retirement, death or other cessation of employment; ...
Starting paid employment for the first time When you start working in your first job, you can choose your own super fund and share account details with your employer so they can start paying your super payments. If you don’t make a choice your employer must open a ‘default super fund’...