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Deputy Commissioner of Taxation v Rodriguez [2016] FCA 860

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SUPERANNUATION - contraventions of ss 62(1), 65(1) and 84(1) of the Superannuation Industry (Supervision) Act 1993 (Cth) SUPERANNUATION - consideration of the imposition of a civil penalty order pursuant to s 196(3) of the Superannuation Industry (Supervision) Act 1993 (Cth) - serious contravention within the meaning of s 196(4) of the Superannuation Industry (Supervision) Act 1993 (Cth) - consideration of principles and factors relevant to the assessment of an agreed monetary penalty

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