Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(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.