Tax Laws Amendment (Simplified Superannuation) Act 2007 (9 of 2007)

Schedule 4   Reporting

Taxation Administration Act 1953

12   Paragraph 286-80(2)(a) in Schedule 1

Repeal the paragraph, substitute:

(a) for failing to give a return, notice or other document on time or in the *approved form, as mentioned in subsection 286-75(1) or (2A) - 1 penalty unit for each period of 28 days or part of a period of 28 days starting on the day when the document is due and ending when you give it (up to a maximum of 5 penalty units); or

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