These records include:
- details of employees who do not have to be offered a choice of superannuation fund. For example, if an employee is not eligible to choose because the certified agreement they are employed under requires superannuation support to be provided
- confirmation that your fund meets the insurance requirements. These could be a copy of the product disclosure statement provided by the fund, or a record of a telephone conversation with an authorised representative of the superannuation fund about the level of insurance it offers
- evidence that shows you have provided the Standard choice form to all eligible employees. For example, you may issue the Standard choice form by email and keep copies of the emails, and
- the written information the employee provides when they nominate their chosen fund, and
- receipts or other documents issued by the fund showing that you have made superannuation contributions for that employee to the chosen fund.
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