Superannuation Guarantee (Administration) Regulations 2018
For the purposes of subparagraph 32FA(1)(a)(ii) of the Act, the following information is prescribed: (a) the employee ' s account name in the fund; (b) if the fund uses a number or other unique identifier to refer to the employee ' s account - the number or identifier that relates to the account; (c) the full name of the fund; (d) if the fund has an Australian Business Number - the number; (e) a written statement that complies with subsection 25(1) of the Act from the trustee of the fund; (f) if the fund is a self managed superannuation fund within the meaning of section 17A of the Superannuation Industry (Supervision) Act 1993 - evidence from the Australian Taxation Office that the fund is a regulated superannuation fund (within the meaning of that Act); (g) information concerning the method of payment for the employee ' s contributions, and details necessary to make the payment; (h) if the fund uses a number or other unique identifier to refer to its superannuation products - the number or identifier that relates to the product provided to the employee; (i) if the employer uses a number or other unique identifier to refer to the employee - the number or identifier that relates to the employee.
[ CCH Note: S 16 will be amended by FRLI No F2026L00133, s 4 and Sch 1 item 19, by substituting " subsection 18A(2) " for " subsection 25(1) " in para (e), effective 1 July 2026.]
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