12Content of records—superannuation contributions

#### 12 Content of records—superannuation contributions 12 Content of records—superannuation contributions > > (1) The prescribed records relating to an employee must contain the following particulars about any superannuation contributions that the employer must make for the benefit of the employee under an industrial instrument— > > > > > (a) the amount of the contributions made, > > > > > (b) the period over which the contributions were made, > > > > > (c) when the contributions were made, > > > > > (d) the name of the fund or funds to which the contributions were made, > > > > > (e) the basis on which the employer became liable to make the contributions, including particulars of any relevant election by the employee. > > > (2) The particulars referred to in subclause (1)(a)–(c) are not required in the case of contributions to a defined benefit superannuation fund. > > > (3) In this clause— > > > > defined benefit superannuation fund means a superannuation fund that has governing rules that provide that— > > > > > (a) one or more members of the fund are entitled, on retirement, to be paid a benefit defined, wholly or in part, by reference to either or both of the following— > > > > > > > (i) the amount of the member’s annual salary, either at the date of the member’s retirement or at a date before retirement or averaged over a period of employment before retirement, > > > > > > > (ii) a specified amount, and > > > > > (b) if the fund is not a public sector fund— at least some of the contributions paid in relation to a particular member of the fund— > > > > > > > (i) are not paid into, or accumulated in, a fund for the member, and > > > > > > > (ii) are paid into, or accumulated in, a fund with contributions paid in relation to other members of the fund. > > > > public sector fund means a superannuation fund established— > > > > > (a) by a law of the Commonwealth or of a State or Territory, or > > > > > (b) under the authority of— > > > > > > > (i) the Commonwealth or the government of a State or Territory, or > > > > > > > (ii) a municipal corporation, another local governing body or a public authority constituted by or under a law of the Commonwealth or of a State or Territory.