Tax Laws Amendment (Simplified Superannuation) Act 2007 (9 of 2007)

Schedule 5   Self-managed superannuation funds

Superannuation Industry (Supervision) Act 1993

19   After subsection 39(1A)

Insert:

(1B) To avoid doubt, for the purposes of this Division, treat conduct giving rise to an administrative penalty under section 288-85 in Schedule 1 to the Taxation Administration Act 1953 as a contravention of that section.