Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) For paragraph 536(2)(b) of the Act, a pay slip must specify:
(a) the employer's name; and
(b) the employee's name; and
(c) the period to which the pay slip relates; and
(d) the date on which the payment to which the pay slip relates was made; and
(e) the gross amount of the payment; and
(f) the net amount of the payment; and
(g) any amount paid to the employee that is a bonus, loading, allowance, penalty rate, incentive - based payment or other separately identifiable entitlement; and
(h) on and after 1 January 2010--the Australian Business Number (if any) of the employer.
(2) If one or more amounts are deducted from the gross amount of the payment under subsection 324(1) of the Act, the pay slip must also include, for each deduction:
(a) the amount of the deduction; and
(b) the name, or the name and number, of the fund or account into which the deduction was paid.
(3) If the employee is paid at an hourly rate of pay, the pay slip must also include:
(a) the rate of pay for the employee's ordinary hours (however described); and
(b) the number of hours in that period for which the employee was employed at that rate; and
(c) the amount of the payment made at that rate.
(4) If the employee is paid at an annual rate of pay, the pay slip must also include the rate as at the latest date to which the payment relates.
(5) If the employer has made, or intends to make, superannuation contributions for the benefit of the employee, the pay slip must also include:
(a) the amount of each contribution that the employer made during the period to which the pay slip relates, and the name, or the name and number, of any fund to which the contribution was made; or
(b) the amounts of contributions that the employer intends to make in relation to the period to which the pay slip relates, and the name, or the name and number, of any fund to which the contributions will be made.
(5A) For the purposes of subregulation (5), a pay slip is not required to include the name, or the name and number, of a fund if:
(a) the pay slip is required to be given to the employee within the period of 14 days commencing on the first day on which the employer pays an amount to the employee in relation to the performance of work; and
(b) by the time the pay slip is given to the employee:
(i) there is no chosen fund for the employee (within the meaning of Division 4 of Part 3A of the Superannuation Guarantee (Administration) Act 1992 ); and
(ii) the Commissioner of Taxation has not notified the employer or the employer's agent (as applicable), in accordance with section 32R of that Act, of whether the Commissioner is satisfied that there is a stapled fund for the employee or, if the Commissioner is satisfied that there is a stapled fund, of the details of the fund.
(6) In subregulation (5):
"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 536(2) 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.