S 336JA repealed by No 2 of 2015, s 3 and Sch 1 item 6, effective 25 February 2015. S 336JA formerly read:
SECTION 336JA REQUIREMENT TO GIVE INFORMATION
336JA(1)
This section applies if:
(a)
under an industrial instrument, an employer must give a pay slip to an employee; and
(b)
the employer can make a contribution for the benefit of the employee to a regulated superannuation fund or an RSA; and
(c)
the contribution relates to the salary or wages referred to in the pay slip; and
(d)
the contribution is not in respect of a defined benefit interest (within the meaning of the regulations).
Note 1:
For paragraph (a), an example of an industrial instrument is subsection 536(1) of the
Fair Work Act 2009
.
Note 2:
The employers covered by paragraph (b) include those that are required to contribute, those that choose to contribute and those that pay superannuation guarantee charge rather than contribute.
336JA(2)
The employer must ensure that:
(a)
the pay slip includes, or is accompanied by, any information prescribed by the regulations about the contribution; and
(b)
the information is set out as prescribed by the regulations.
Note:
This section is a civil remedy provision under the
Fair Work Act 2009
(see section
336JB
of this Act and Part 4-1 of that Act).
336JA(3)
Without limiting paragraph (1)(c), the regulations may prescribe when a contribution relates to salary or wages.
S 336JA inserted by No 75 of 2012, s 3 and Sch 6 item 8, applicable in relation to salary or wages paid on or after 27 June 2013.