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.
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