{"id":"F2006B00142","name":"Lodgment of returns and statements for the year ended 30 June 2002 - Superannuation","slug":"lodgment-of-returns-and-statements-for-the-year-ended-30-june-2002-superannuation","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":40548,"registerId":"commonwealth-F2006B00142-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"PENALTIES FOR NON-COMPLIANCE","sectionType":"subdivision","heading":"PENALTIES FOR NON-COMPLIANCE","content":"#### PENALTIES FOR NON-COMPLIANCE\n\nA trustee who contravenes the requirement to lodge a self managed superannuation fund return under section 36A of the SI(S) Act 1993 is guilty of an offence and if convicted is liable to a penalty not exceeding 50 penalty units (currently $5500).\n\nIf the particulars required to be reported in a statement under section 13 of the SCT(A&C)Act are kept by a superannuation provider by a data processing device, or by a person for or on behalf of a superannuation provider by a data processing device and those particulars are not given in the way specified in this notice, the superannuation provider or the person is guilty of an offence punishable on conviction by a fine of not more than 60 penalty units (currently $6600).  \n\nA self-assessing superannuation provider who does not give a statement in the way specified in this notice is guilty of an offence under section 15B(5) of the SCT(A&C) Act and if convicted is liable to penalty not exceeding 60 penalty units (currently $6600).\n\n![](image.001.png)\n\n(M.J. Carmody)\n\nCommissioner of Taxation\n\nDated this 25th day of June 2002","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1724},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a time-specific annual notice for the financial year ended 30 June 2002. It maintains its original narrow scope regarding lodgment penalties and has not expanded beyond its initial purpose of specifying penalties for that particular reporting period."},"complexity_factors":["Short, single-purpose instrument with only three penalty provisions","Cross-references to three specific sections across two different Acts (SI(S) Act 1993 and SCT(A&C) Act)","Use of 'penalty units' (standard legislative mechanism) requiring conversion to dollar amounts ($5,500 and $6,600)","Technical terminology requiring knowledge of superannuation industry roles (trustee, provider, self-assessing provider, data processing device)"],"plain_english_summary":"This 2002 Tax Office Commissioner’s notice sets monetary penalties for superannuation parties who fail to submit required reports for the 2001–02 year. It targets SMSF trustees and contribution-reporting providers, requiring annual returns and data in prescribed formats.\n\nNon‑compliance attracts fines up to 50–60 penalty units (about A$5,500–6,600 at the time), reinforcing accurate reporting of contributions and fund details."}},"importantCases":[],"_links":{"self":"/api/acts/lodgment-of-returns-and-statements-for-the-year-ended-30-june-2002-superannuation","history":"/api/acts/lodgment-of-returns-and-statements-for-the-year-ended-30-june-2002-superannuation/history","analysis":"/api/acts/lodgment-of-returns-and-statements-for-the-year-ended-30-june-2002-superannuation/analysis","conflicts":"/api/acts/lodgment-of-returns-and-statements-for-the-year-ended-30-june-2002-superannuation/conflicts","importantCases":"/api/acts/lodgment-of-returns-and-statements-for-the-year-ended-30-june-2002-superannuation/important-cases","documents":"/api/acts/lodgment-of-returns-and-statements-for-the-year-ended-30-june-2002-superannuation/documents"}}