12   Content of records—superannuation contributions

(1)  The prescribed records relating to an employee must contain the following particulars about any superannuation contributions that the employer must make for the benefit of the employee under an industrial instrument:

(a)  the amount of the contributions made,

(b)  the period over which the contributions were made,

(c)  when the contributions were made,

(d)  the name of the fund or funds to which the contributions were made,

(e)  the basis on which the employer became liable to make the contributions (including particulars of any relevant election by the employee).

(2)  The particulars referred to in subclause (1) (a)–(c) are not required in the case of contributions to a defined benefit superannuation fund within the meaning of the Occupational Superannuation Standards Regulations of the Commonwealth.