Tax Laws Amendment (2006 Measures No. 3) Act 2006 (80 of 2006)

Schedule 7   Reporting superannuation contributions

Taxation Administration Act 1953

5   At the end of section 298-5 in Schedule 1

Add:

(c) a penalty is imposed on an entity by subsection 78(1) or 78A(1) of the Superannuation Guarantee (Administration) Act 1992.