A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)
Schedule 2 Consequential and miscellaneous amendments
Part 1 General
Superannuation Guarantee (Administration) Act 1992
64 Subsection 76(3) (penalty)
Repeal the penalty, substitute:
Penalty for contravention of this subsection: 30 penalty units.
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.