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12 Oct 06 Remission of Super Guarantee penalties - PS LA 2006/13

On 11 October 2006, the ATO issued Practice Statement PS LA 2006/13 entitled "Remission of penalties that apply for failing to report employer and total contributions in the approved form". The purpose of the Practice Statement is to set out the guidelines for remission of the administrative penalties that apply under ss 78(1) and 78A(1) of the Superannuation Guarantee (Administration) Act 1992 where a superannuation provider fails to report employer and total contributions in the approved form for the 2005-06 financial year.

For a copy of PS LA 2006/13, go here

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