Tax and Superannuation Laws Amendment (2014 Measures No. 1) Act 2014 (11 of 2014)
Schedule 2 Administrative directions and penalties for contraventions relating to self managed superannuation funds
Taxation Administration Act 1953
26 At the end of section 298-5 in Schedule 1
Add:
; or (d) an administrative penalty is imposed on an entity by section 166 of the Superannuation Industry (Supervision) Act 1993.