Tax Laws Amendment (Simplified Superannuation) Act 2007 (9 of 2007)
Schedule 5 Self-managed superannuation funds
Superannuation Industry (Supervision) Act 1993
19 After subsection 39(1A)
Insert:
(1B) To avoid doubt, for the purposes of this Division, treat conduct giving rise to an administrative penalty under section 288-85 in Schedule 1 to the Taxation Administration Act 1953 as a contravention of that section.
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