Tax Laws Amendment (Simplified Superannuation) Act 2007 (9 of 2007)
Schedule 5 Self-managed superannuation funds
Superannuation Industry (Supervision) Act 1993
19 After subsection 39(1A)
(1B) To avoid doubt, for the purposes of this Division, treat conduct giving rise to an administrative penalty under section 288-85 in Schedule 1 to the Taxation Administration Act 1953 as a contravention of that section.