Document ID: chunk:federal_register_of_legislation:F2024C01158:reg:7:p6
Version: federal_register_of_legislation:F2024C01158
Segment Type: reg
Provision Reference: reg 7 (pt 6/17)
Character Range: 153378–156072

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.

3.38  Records—individual flexibility arrangement
  For subsection 535(1) of the Act, if an employer and employee agree in writing on an individual flexibility arrangement under the Act:
 (a) a copy of the agreement is a kind of employee record that the employer must make and keep; and
 (b) a copy of a notice or agreement that terminates the agreement is a kind of employee record that the employer must make and keep.
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.

3.39  Records—guarantee of annual earnings
 (1) For subsection 535(1) of the Act, if an employer gives a guarantee of annual earnings under section 330 of the Act, the guarantee is a kind of employee record that the employer must make and keep.
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.
 (2) For subsection 535(1) of the Act, if an employer revokes a guarantee of annual earnings under section 330 of the Act, a kind of employee record that the employer must make and keep is a record of the date of the revocation.
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.

3.40  Records—termination of employment
  For subsection 535(1) of the Act, if an employee's employment is terminated, a kind of employee record that the employer must make and keep is a record that sets out:
 (a) whether