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FAIR WORK REGULATIONS 2009 - REG 3.37 Records--superannuation contributions

FAIR WORK REGULATIONS 2009 - REG 3.37

Records--superannuation contributions

  (1)   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:

  (a)   the amount of the contributions made; and

  (b)   the period over which the contributions were made; and

  (c)   the date on which each contribution was made; and

  (d)   the name of any fund to which a contribution was made; and

  (e)   the basis on which the employer became liable to make the contribution, including:

  (i)   a record of any election made by the employee as to the fund to which contributions are to be made; and

  (ii)   the date of any relevant election.

  (2)   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 ).

Note:   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.