{"id":"F2006B00425","name":"Lodgment of returns and statements for the year ended 30 June 2004 - Superannuation","slug":"lodgment-of-returns-and-statements-for-the-year-ended-30-june-2004-superannuation","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":40621,"registerId":"commonwealth-F2006B00425-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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"PENALTIES FOR NON-COMPLIANCE","sectionType":"subdivision","heading":"PENALTIES FOR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 28th day of June 2004","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2184},"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The document remains focused on its original purpose: specifying penalties for non-compliance with lodgment requirements for the 2003-2004 financial year. It covers SMSF returns and superannuation provider statements exactly as intended, without scope creep."},"complexity_factors":["References to external legislation (SI(S) Act 1993, SCT(A&C) Act) without providing the specific compliance requirements","Use of 'penalty units' requiring historical conversion to understand actual dollar amounts ($110 per unit in 2004)","Distinguishes between multiple entity types (SMSF trustees vs superannuation providers) with slightly different penalty structures"],"plain_english_summary":"ATO 2004 notice (for year ended 30 June 2004) sets criminal penalties for superannuation funds, trustees and providers who fail to lodge required returns and statements. SMSF trustees face up to 50 penalty units (50×$110 = $5,500) for not lodging annual returns.\n\nSuperannuation providers — including those submitting electronic member records or self‑assessing tax — can incur up to 60 penalty units (60×$110 = $6,600) for incorrect formats or failure to submit. The notice enforces reporting needed for tax calculation and compliance monitoring."}},"importantCases":[],"_links":{"self":"/api/acts/lodgment-of-returns-and-statements-for-the-year-ended-30-june-2004-superannuation","history":"/api/acts/lodgment-of-returns-and-statements-for-the-year-ended-30-june-2004-superannuation/history","analysis":"/api/acts/lodgment-of-returns-and-statements-for-the-year-ended-30-june-2004-superannuation/analysis","conflicts":"/api/acts/lodgment-of-returns-and-statements-for-the-year-ended-30-june-2004-superannuation/conflicts","importantCases":"/api/acts/lodgment-of-returns-and-statements-for-the-year-ended-30-june-2004-superannuation/important-cases","documents":"/api/acts/lodgment-of-returns-and-statements-for-the-year-ended-30-june-2004-superannuation/documents"}}