1
What this Practice Statement is about
2
Principles of the super guarantee regime you should consider when making decisions
3
The Part 7 penalty
4
When you can remit the Part 7 penalty
5
The process to follow to determine whether to remit the Part 7 penalty
6
Determining remission where an amendment increases the SGC and Part 7 penalty
7
Penalty relief
8
What you should do before finalising the remission decision
9
How Part 7 penalty interacts with other administrative penalties
10
More information