• How you worked out the amount of super you contributed for each employee. 
• Factors that affect the amount of super you must contribute, such as advice you’ve received from trustees about the funds to which you contribute. 
• Salary sacrifice amounts, including information about how they're calculated and employee's choice. 

If you fail to meet your super obligations and are liable to pay the super guarantee charge, you must also keep details of how you worked out the amounts shown in your super guarantee charge statement

• Bank statement showing payment to a super fund, Retirement Savings Account (RSA) or super clearing house. 
• Confirmation from a SuperStream compliant payroll system, super fund online system or super clearing house showing a successful payment. 
• Receipts or other documents issued by super funds showing that you have made super contributions for employees to their chosen fund. 
• Contribution receipts showing the date, contribution period, amount, fund and member account number for each employee. 
• Documents that can show how you worked out the amount of super paid for each employee. 
• Documents required to work out the super guarantee shortfall for an employee for a quarter.