Penalties

Self-managed superannuation funds - administrative penalties imposed under subsection 166(1) of the Superannuation Industry (Supervision) Act 1993

Remission of additional superannuation guarantee charge

Administrative penalties for electronic sales suppression tools

Self-managed superannuation funds - rectification directions for contraventions of the Superannuation Industry (Supervision) Act 1993

Self-managed superannuation funds - education directions for contraventions of the Superannuation Industry (Supervision) Act 1993

Administration of penalties for failure to comply with superannuation member account reporting obligations

Administration of penalties for failure to comply with Single Touch Payroll reporting obligations

Tax administration: what is a general administrative practice for the purposes of protection from administrative penalties and interest charges?

Income tax: penalty tax and trusts

Private rulings

Income tax: tax shortfall penalties: calculation of a tax shortfall and allocation of additional tax

Income tax: tax shortfall penalties: guidelines for the exercise of the Commissioner's discretion to remit penalty otherwise attracted