Tax and Superannuation Laws Amendment (Increased Concessional Contributions Cap and Other Measures) Act 2013 (82 of 2013)

Schedule 3   Sustaining the superannuation contribution concession

Part 2   Other amendments

Taxation Administration Act 1953

28   At the end of section 288-95 in Schedule 1

Add:

(4) A *superannuation provider that fails to comply with section 135-75 (about release authorities for Division 293 tax) is liable to an administrative penalty of 20 penalty units.