For employees eligible to choose which super fund they want you to pay into, you will need to keep records: 

• showing you have offered eligible employees the choice 
• of the written information provided by an employee nominating their chosen fund or RSA. 

For employees who aren't eligible to choose their fund, keep records of: 

• why employees haven't been offered a choice 
• which employees you don't have to offer a choice of super fund to. 

You will also need to keep records to confirm that: 

• your nominated (default) fund offers a MySuper product 
• the super fund meets specific requirements and obligations under super law.

• Completed Superannuation standard choice form. 
• Evidence that you have given the standard choice form to all eligible employees (for example, you may issue this form by email and retain copies of the emails).
• Details of any employees you don't have to offer a choice of super fund to.