Source: Taxation In Australia Journal Article
Published Date: 1 Mar 2021
The administrative penalties regime was enacted into superannuation law in the 2014 with the aim of providing the ATO with a more flexible tool to enforce compliance with superannuation law. Prior to the enactment of the regime, the ATO's main tool to enforcing compliance was the drastic action of making the errant superannuation fund non-complying.
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