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  • Keeping records

    You must keep records to show whether or not your employee influenced the super contributions you made on their behalf. This includes records of:

    • how you calculated reportable employer super contributions
    • how you calculated the employee-influenced portion of the total employer contribution
    • how you calculated your employee's salary or ordinary time earnings
    • relevant salary sacrifice agreements
    • relevant industrial agreements.

    You must keep your records:

    • for five years after they are prepared, obtained, or the transactions are completed, whichever occurs last
    • in English, or in a form we can access and understand in order to work out the tax you're liable to pay.

    See also:

      Last modified: 29 Oct 2019QC 21716