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.