SUPERANNUATION (GOVERNMENT CO-CONTRIBUTION FOR LOW INCOME EARNERS) ACT 2003
(a) state the name of the person on whom it is to be served; and
(b) state that it is being served on behalf of the Commissioner; and
(i) the nature of the alleged offence or offences; and
(ii) the time (if known) and date on which, and the place at which, the offence or the earlier or earliest of the offences is alleged to have been committed; and
(iii) the maximum penalty that a court could impose for the alleged offence or offences; and
(d) specify a penalty that is payable under the notice in respect of the alleged offence or offences; and
(e) state that, if the person does not wish the matter to be dealt with by a court, the person may pay to the Commissioner the amount of the penalty specified in the notice within 28 days after the date of service of the notice; and
(f) state that the person may make written representations to the Commissioner seeking the withdrawal of the notice.
The Commissioner has power to extend periods stated in notices under paragraph (1)(e) (see section 39 ).34(2) [Commissioner may include other matters]
An infringement notice may contain any other matters that the Commissioner considers necessary.34(3) [Penalty]
The penalty to be specified in an infringement notice under paragraph (1)(d) is 20% of the maximum amount of the fine or fines that a court could impose for the offence or offences.