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What this Practice Statement is about
What principles of the super guarantee regime should you consider when making decisions?
What is the Part 7 penalty?
When can you remit the Part 7 penalty?
Restriction on remitting Part 7 penalty for historical quarters
What process should you follow to determine whether to remit the Part 7 penalty?
How do you determine remission where an amendment increases the SGC and Part 7 penalty?
When is it appropriate to provide penalty relief?
What should you do before finalising the remission decision?
How does the Part 7 penalty interact with other administrative penalties?
More information
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