Superannuation Contributions Tax (Assessment and Collection) Act 1997
The Commissioner may, at any time and from time to time, by written notice served on a member, require the member to give the Commissioner, within a period stated in the notice (being a period of not less than 21 days from the date of service of the notice), a statement setting out:
(a) the name and address of any person who is the holder of surchargeable contributions of the member for a financial year that ends before 1 July 2005; and
(b) any other matters required by the regulations.
A person on whom such a notice is served must not fail to comply with the notice.
Penalty: 50 penalty units.
Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.
The amount of a penalty unit is stated in section 4AA of the Crimes Act 1914 . If a body corporate is convicted of an offence, subsection 4B(3) of that Act allows a court to impose a fine that is not greater than 5 times the maximum fine that could be imposed by the court on an individual convicted of the same offence.