Superannuation Guarantee (Administration) Act 1992
View history note
Hide history noteThe Commissioner must not remit all or a part of the penalty set out in a penalty assessment.
59E(2)
However, the Commissioner must amend a penalty assessment if: (a) a liability under this Act to pay an amount relevant to the penalty assessment is reduced (including to nil) or ceases to exist; or (b) the amount of the penalty set out in the penalty assessment is reduced to nil because of a determination made under subsection 18C(4) .
Note:
A determination under subsection 18C(4) may cover an employer for a period starting before the determination is made.
59E(3)
The amount of penalty payable under the amended penalty assessment is to be worked out in a manner consistent with subsection 59C(2) .
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