Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (21 of 2015)
Schedule 1 Excess non-concessional superannuation contributions tax reforms
Taxation Administration Act 1953
46 After subsection 286-75(2) in Schedule 1
(2AA) You are also liable to an administrative penalty if:
(a) you are required under section 96-42 (releasing superannuation) to give a notice to an entity (other than the Commissioner) in the *approved form by a particular day; and
(b) you do not give the notice in the approved form to the entity by that day.