Tax Laws Amendment (Simplified Superannuation) Act 2007 (9 of 2007)
Schedule 4 Reporting
Taxation Administration Act 1953
11 After subsection 286-75(2) in Schedule 1
Insert:
(2A) You are also liable to an administrative penalty if:
(a) you are required under Division 390 to give a statement to an entity (other than the Commissioner) in the *approved form by a particular day; and
(b) you do not give the statement in the approved form to the other entity by that day.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
