Superannuation Contributions Tax (Assessment and Collection) Act 1997
A superannuation provider who makes a payment to the Commissioner of surcharge or advance instalment on a member's surchargeable contributions for a financial year must give the Commissioner, within a period notified to the provider by the Commissioner, a statement setting out such information as is required by the regulations.35(2) [Other and former member information]
The information that may be required includes information about other members or former members in relation to whom the provider is or was a superannuation provider.
Penalty: 60 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.