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27 Oct 1010 Withdrawal of PS LA 2006/13 (Remission of penalties on failure to report super contributions)

On 26 October 2010, the ATO withdrew Practice Statement Law Administration PS LA 2006/13 entitled "Remission of penalties that apply for failing to report employer and total contributions in the approved form".

PS LA 2006/13 related to an interim arrangement when member contributions statements (MCS) were included in Superannuation Guarantee (Administration) Act 1992. PS LA 2006/13 was only applicable to the remission of penalties that may have been imposed for omissions relating to 2006 income year. Accordingly, the ATO says that a replacement Practice Statement is not required.


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