Superannuation Guarantee (Administration) Act 1992
If an employer other than a government body refuses or fails to provide, when and as required under this Act, a superannuation guarantee statement or information relevant to assessing the employer's liability to pay superannuation guarantee charge for a quarter, the employer is liable to pay, by way of penalty, additional superannuation guarantee charge equal to double the amount of superannuation guarantee charge payable by the employer for the quarter.
(a) keep a record in relation to the quarter containing details of the basis of calculation of the following amounts:
(i) (Repealed by No 51 of 2002)
(ii) the individual superannuation guarantee shortfalls of the employer for the quarter;
(iii) the employer's nominal interest component for the quarter;
that were specified in a superannuation guarantee statement under section 33 or a statement under section 34 ; or
(iv) the employer's administration component for the quarter;
(b) produce to the Commissioner, when and as required by the Commissioner under this Act, a document containing details of the basis of calculation of the amounts referred to in paragraph (2)(a) that were specified in a superannuation guarantee statement under section 33 or a statement under section 34 .
If the amount of additional superannuation guarantee charge that would, but for this subsection, be payable under subsection (1) or (2) is less than $20, the additional superannuation guarantee charge payable is $20.