1
What this draft Practice Statement is about
2
What principles of the super guarantee regime should you consider when making decisions?
3
What is the Part 7 penalty?
4
When can you remit the Part 7 penalty?
5
Restriction on remitting Part 7 penalty for historical quarters
6
What process should you follow to determine whether to remit the Part 7 penalty?
7
When is it appropriate to provide penalty relief?
8
What should you do before finalising the remission decision?
9
How does the Part 7 penalty interact with other administrative penalties?
10
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