Treasury Laws Amendment (2022 Measures No. 2) Act 2022 (84 of 2022)
Schedule 1 Assisting businesses to meet their record-keeping obligations
Part 1 Main amendments
Taxation Administration Act 1953
6 Subsection 384-10(1) in Schedule 1 (table items 2, 3 and 4)
Repeal the items, substitute:
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2 |
You fail to comply with an obligation to give a statement or information to the Commissioner under the Superannuation Guarantee (Administration) Act 1992. |
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3 |
You fail to comply with an obligation to keep records under the Superannuation Guarantee (Administration) Act 1992. |
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4 |
You fail to comply with an obligation under this Act that relates to the Superannuation Guarantee (Administration) Act 1992. |