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 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
How do you determine remission where an amendment increases the SGC and Part 7 penalty?
8
When is it appropriate to provide penalty relief?
9
What should you do before finalising the remission decision?
10
How does the Part 7 penalty interact with other administrative penalties?
11
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