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


(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.