I've left my work in Ireland, having spent 18months in a dc deffered pension scheme, where by my employer paid 4% in and I matched this, plus I had 20% AVCs.
First of all, can the employer take back their contributions as this was not specified in my employment contract.
Secondly, what are the tax implications/costs of i was to transfer the contents of my fund to my super annuation fund in Australia.
Normally, yes as you've less than 2 years service. I've never had it specified in an employment contract, but the contracts have all referred to a pensions booklet which does.
You should receive a leaving options letter after you've left employment. If you lose the employer contribution, you will have the option of getting your contributions back less 20% tax.
You can transfer Irish pension to Australia, but not the other way around.