Document ID: chunk:federal_register_of_legislation:C2025C00154:section:182:p2
Version: federal_register_of_legislation:C2025C00154
Segment Type: section
Provision Reference: s 182 (pt 2/2)
Character Range: 207784–209133

such further period as the Regulator allows.

Notification to employer
 (7) If an RSA institution is given a direction under this section, the RSA institution must take all reasonable steps to notify the direction to each employer specified in the direction.

Offence of contravening subsection (6) or (7)
 (8) A person who, without reasonable excuse, contravenes subsection (6) or (7) commits an offence punishable on conviction by a fine not exceeding 50 penalty units.
 (8A) Subsection (8) is an offence of strict liability.
Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.
Note 2: For strict liability, see section 6.1 of the Criminal Code.

Refunded contributions to be ignored for the purposes of income tax and superannuation guarantee charge
 (9) For the purposes of the Income Tax Assessment Act and the Superannuation Guarantee (Administration) Act 1992, if a contribution is refunded under this section, the person who made the contribution is taken never to have made the contribution.

Superannuation guarantee charge—shortfall component to be treated as employer contribution
 (10) This section has effect as if the payment of a shortfall component to a fund under section 65 of the Superannuation Guarantee (Administration) Act 1992 were a contribution made to the RSA by an employer.