Records—superannuation contributions
3.37 Records—superannuation contributions
For subsection 535(1) of the Act, if an employer is required to make superannuation contributions for the benefit of an employee, a kind of employee record that the employer must make and keep is a record that specifies:
the amount of the contributions made; and
the period over which the contributions were made; and
the date on which each contribution was made; and
the name of any fund to which a contribution was made; and
the basis on which the employer became liable to make the contribution, including:
a record of any election made by the employee as to the fund to which contributions are to be made; and
the date of any relevant election.
In subregulation (1):
contributions does not include a contribution in respect of a defined benefit interest (within the meaning of the Superannuation Industry (Supervision) Regulations 1994) in a defined benefit fund (within the meaning of the Superannuation Industry (Supervision) Act 1993).
Subsection 535(1) of the Act is a civil remedy provision. Section 558 of the Act and Division 4 of Part 4‑1 deal with infringement notices relating to alleged contraventions of civil remedy provisions.
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