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19 Jan 11 AAT confirms super fund's non-compliance notice - ZDDD

The AAT has refused to set aside a notice of non-compliance issued to the corporate trustee of a superannuation fund for breaches of the Superannuation Industry (Supervision) Act 1993 (the SIS Act). The AAT held that the trustee's offer of an enforceable undertaking pursuant to s 262A of the SIS Act should not be accepted as an alternative to the notice of non-compliance issued by the Commissioner, and that a notice of compliance should not be issued under s 42A(5) of the SIS Act: ZDDD and FCT [2011] AATA 3 (AAT, Redfern SM, 10 January 2011).


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