Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) An employer must deal with payments and information relating to an employee, for whose benefit a contribution to an eligible superannuation entity is to be made, in a manner that complies with any applicable:
(a) regulations made under this Part; and
(b) superannuation data and payment standards.
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).
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.