34QRegulator’s power to give directions in certain circumstances—employers

#### 34Q Regulator’s power to give directions in certain circumstances—employers (1) The Regulator may give an employer a direction of a kind specified in subsection (4) if the Regulator reasonably believes that the employer has contravened, or is likely to contravene: (a) a particular regulation made under this Part; or (b) a particular superannuation data and payment standard. (2) In deciding whether to give a direction, and deciding the content of the direction, the Regulator must take account of the following matters: (a) the extent (if any) to which the employer is operating in a way that is contrary to the object of this Part; (b) any other matter that the Regulator considers relevant. (3) The direction must be given by notice in writing to the employer. (4) The kinds of direction that the employer may be given are directions to do any one or more of the following by a specified time: (a) do a specified act that the Regulator considers is necessary to address the contravention mentioned in subsection (1) (or prevent the likely contravention mentioned in that subsection); (b) refrain from doing an act, if the Regulator considers the refraining is necessary to address the contravention mentioned in subsection (1) (or prevent the likely contravention mentioned in that subsection). (5) The time specified in the direction must be 21 days or more after the day the direction is given. (6) The employer must comply with the direction by the specified time. > 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 (7) A person commits an offence of strict liability if the person contravenes subsection (6). Penalty: 50 penalty units. > Note: For offences of strict liability, see subsection 6.1(1) of the Criminal Code. (8) The Regulator may, by notice in writing to the employer, vary the direction or the time specified if, at the time of the variation, it considers that the variation is necessary and appropriate. (9) The direction has effect until the Regulator revokes it by notice in writing to the employer. The Regulator may revoke the direction if, at the time of revocation, it considers that the direction is no longer necessary or appropriate.