OCCUPATIONAL SUPERANNUATION STANDARDS REGULATIONS 1987 (REPEALED)
If a return for a year of income beginning before 1 July 1990 is lodged after 31 December 1991, the trustee lodging the return is liable to pay a late lodgment fee.
25A(2) [ Amount ]The late lodgment fee is the lesser of $ 200 and:
(a) if the return is in relation to a year of income commencing on 1 July 1986 or 1 July 1987 - $ 5 for each month or part of a month between 1 July 1989 and the day on which it is lodged; and
(b) in any other case - $ 5 for each month or part of a month between 1 July in the financial year beginning immediately after the return was due and the day on which it is lodged. 25A(3) [ When fee payable ]
A late lodgment fee is payable when the return is lodged.
25A(4) [ Return ]In this regulation " return " means a return referred to in subparagraph 12(1)(b)(ii), 14(1)(b)(ii) or 15B(1)(b)(ii) of the Act as in force immediately before the commencement of the Occupational Superannuation Laws Amendment Act 1991 .
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