Superannuation Guarantee (Administration) Act 1992

PART 7 - PENALTY FOR LATE OR NON-PAYMENT OF SUPERANNUATION GUARANTEE CHARGE

SECTION 59D ASSESSMENT AND NOTIFICATION OF LIABILITY TO PAY THE PENALTY

59D(1)
The Commissioner must make an assessment (a penalty assessment ) of the amount of an administrative penalty payable under section 59C by the employer.

59D(2)
The Commissioner must give written notice to the employer of the penalty assessment, unless the penalty assessment is nil.

59D(3)
The penalty becomes due for payment on the day specified in the notice, which must be at least 14 days after the day the notice is given to the employer.

Note 1:

For provisions about collection and recovery of the penalty, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 .

Note 2:

General interest charge does not accrue on any late payment of the penalty.

59D(4)
If the employer is dissatisfied with the penalty assessment, the employer may object against it in the manner set out in Part IVC of the Taxation Administration Act 1953 .

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