Superannuation Industry (Supervision) Act 1993
An employer must deal with payments and information relating to an employee, for whose benefit a contribution to an eligible superannuation entity is to be made, in a manner that complies with any applicable:
(a) regulations made under this Part; and
(b) superannuation data and payment standards.
A person commits an offence of strict liability if the person contravenes subsection (1).
Penalty: 20 penalty units.
For offences of strict liability, see subsection 6.1(1) of the Criminal Code .34N(3)
A contravention of subsection (1) does not affect the validity of a transaction.
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