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.
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