Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012 (75 of 2012)

Schedule 6   Giving information about superannuation contributions

Part 1   Main amendments

Superannuation Industry (Supervision) Act 1993

8   After Part 29A

Insert:

Part 29B - Employers to give information about superannuation contributions

336J Object of this Part

The object of this Part is to require employers to regularly give information about the superannuation contributions they have made or will make for the benefit of their employees.

336JA Requirement to give information

(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.

(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).

(3) Without limiting paragraph (1)(c), the regulations may prescribe when a contribution relates to salary or wages.

336JB Requirement is a civil remedy provision under the Fair Work Act

The Fair Work Act 2009 has effect as if item 1 of the following table were an item of the table in subsection 539(2) of that Act:

336JC Geographical application of this Part

(1) Division 3 (about geographical application) of Part 1-3 of the Fair Work Act 2009 applies in relation to this Part in a corresponding way to the way that Division applies in relation to section 536 (about pay slips) of that Act.

(2) For this purpose, regulations made under that Act for the purposes of that Division apply in relation to this Part in a corresponding way to the way those regulations apply in relation to section 536 of that Act.

336JD Compliance with the requirement

(1) The Fair Work Ombudsman’s functions include the following:

(a) promoting compliance with section 336JA;

(b) monitoring compliance with section 336JA;

(c) inquiring into, and investigating, any act or practice that may be contrary to section 336JA;

(d) commencing proceedings in a court to enforce section 336JA;

(e) representing employees who are, or may become, a party to proceedings in a court under the Fair Work Act 2009, if the Fair Work Ombudsman considers that representing the employees will promote compliance with section 336JA.

(2) A Fair Work Inspector may exercise compliance powers (within the meaning of the Fair Work Act 2009) for the purpose of determining whether section 336JA is being, or has been, complied with.

(3) For the purposes of the Fair Work Act 2009, the purpose referred to in subsection (2) is taken to be a compliance purpose.

(4) Parts 25, 26, 27 and 28 of this Act do not apply in relation to this Part.

336JE Disclosing information relating to this Part

For information relating directly or indirectly to this Part that is information to which section 718 of the Fair Work Act 2009 applies, subsections 718(3) and (4) of that Act apply with the following modifications:

336JF Alternative constitutional basis

Without limiting its effect apart from this section, this Part also has the effect it would have if its references to an employer were, by express provision, confined to an employer that:

(a) is a corporation to which paragraph 51(xx) of the Constitution applies; or

(b) is a national system employer (within the meaning of the Fair Work Act 2009); or

(c) has its registered office (within the meaning of the Corporations Act 2001) or principal place of business (within the meaning of that Act) located in a Territory.