#### 45D Compliance requirement—RSA providers (1) An RSA provider must ensure that payments and information relating to a holder of an RSA, or a person for whose benefit a contribution to the RSA is to be made, are dealt with in a manner that complies with any applicable: (a) regulations made under this Part; and (b) data and payment standards relating to RSAs. > Note: Section 288‑110 in Schedule 1 to the Taxation Administration Act 1953 provides an administrative penalty for contravention of this subsection. Strict liability offence (2) A person commits an offence of strict liability if the person contravenes subsection (1). Penalty: 20 penalty units. > Note: For offences of strict liability, see subsection 6.1(1) of the Criminal Code. (3) A contravention of subsection (1) does not affect the validity of a transaction.

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