#### 21D Late payments General interest charge on late payment (1) If any of the amount a superannuation provider must pay under section 21C remains unpaid after it is due and payable, the superannuation provider is liable to pay general interest charge on the unpaid amount for each day in the period that: (a) starts at the time it is due and payable; and (b) ends at the end of the last day on which either of the following remains unpaid: (i) the amount unpaid when it is due and payable; (ii) general interest charge on any of the amount. Offence of failing to make payment to Commissioner (2) A person commits an offence if: (a) the person is subject to a requirement under subsection 21C(1) or (5); and (b) the person engages in conduct; and (c) the person’s conduct breaches the requirement. Penalty for an offence against this subsection: 100 penalty units.

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