1
What this Practice statement is about
2
What principles of the super guarantee regime should you consider when making decisions?
3
What is the additional SGC?
4
When can you remit the Part 7 penalty?
5
What process should you follow to determine whether to remit the Part 7 penalty?
6
When is it appropriate to provide penalty relief?
7
What should you do before finalising the remission decision?
8
How does the Part 7 penalty interact with other administrative penalties?
9
More information