SUPERANNUATION (GOVERNMENT CO-CONTRIBUTION FOR LOW INCOME EARNERS) ACT 2003 - SECT 33 When an infringement notice can be served

SUPERANNUATION (GOVERNMENT CO-CONTRIBUTION FOR LOW INCOME EARNERS) ACT 2003 - SECT 33

  (1)   Subject to subsection   ( 2), the Commissioner may cause an infringement notice to be served on a superannuation provider in accordance with this Division if the Commissioner has reasonable grounds to believe that the superannuation provider has committed an offence against:

  (a)   subsection   16(3); or

  (b)   subsection   20(3).

  (2)   An infringement notice must not relate to more than one offence unless:

  (a)   the offences are:

  (i)   an offence constituted by refusing or failing to comply with a requirement before a specified time or within a specified period; and

  (ii)   one or more daily offences constituted by refusing or failing to comply with the requirement after that time or period; or

  (b)   the offences are 2 or more daily offences constituted by refusing or failing to comply with the same requirement after the time before which, or the end of the period within which, the requirement was to be complied with.

Note:   For daily offences, see section   4K of the Crimes Act 1914 .

  (3)   An infringement notice does not have any effect unless it is served within one year after the day on which the offence or the earlier or earliest of the offences is alleged to have been committed.