What happens if my super fund is found to have contravened the law?
In Plain English
If your super fund breaks the law, several things can happen. The Superannuation Industry (Supervision) Act 1993 outlines different actions that can be taken depending on the type and seriousness of the contravention.
- Infringement Notice: For some less serious breaches, the fund might get an infringement notice, which is like a fine. Paying this can resolve the issue without going to court.
- Directions from the Regulator: The Australian Prudential Regulation Authority (APRA) can instruct the fund to fix the problem or stop doing something that's causing the breach.
- Investigations: APRA can investigate the fund to figure out what went wrong and how to fix it.
- Court Orders: The court can order the fund to compensate for any losses caused by the breach, or even impose civil penalties.
- Enforceable Undertakings: The fund can make a formal promise to APRA to fix the issues. If they break this promise, APRA can go to court to enforce it.
- Disqualification: An individual can be disqualified from being a trustee or responsible officer of a superannuation entity.
Detailed Explanation
The Superannuation Industry (Supervision) Act 1993 provides a framework for dealing with contraventions of superannuation law. Here's a breakdown of the potential consequences:
- Infringement Notices: For specific offences, an infringement officer can issue a notice (Superannuation Industry (Supervision) Act 1993 s223A). Payment of the penalty stated in the notice discharges liability for the alleged contravention, preventing prosecution, and is not considered a conviction or admission of guilt (Superannuation Industry (Supervision) Act 1993 s223A).
- Directions from the Regulator: APRA has the power to issue directions to trustees of superannuation entities if they believe the trustee has contravened or is likely to contravene regulations or superannuation data and payment standards (Superannuation Industry (Supervision) Act 1993 s34P). These directions can include specific actions to address the contravention or prevent likely contraventions.
- Investigations: APRA can conduct investigations into the affairs of a superannuation entity if it appears that a contravention of the Superannuation Industry (Supervision) Act 1993, its regulations, prudential standards, or the Financial Sector (Collection of Data) Act 2001 may have occurred, or if the financial position of the entity is unsatisfactory (Superannuation Industry (Supervision) Act 1993 s263).
- Civil Penalties and Compensation: A court can order a person who has contravened a civil penalty provision to pay a civil penalty (Superannuation Industry (Supervision) Act 1993 s209). Additionally, if a superannuation entity has suffered loss or damage as a result of the contravention, the court may order the person to pay compensation to the entity (Superannuation Industry (Supervision) Act 1993 s215, s216).
- Enforceable Undertakings: APRA may accept a written undertaking from a person in connection with a matter relating to the operation of the Superannuation Industry (Supervision) Act 1993 or the prudential standards (Superannuation Industry (Supervision) Act 1993 s262A). If the person breaches the terms of the undertaking, APRA can apply to the court for orders to enforce compliance, recover financial benefits, or compensate those who suffered loss or damage (Superannuation Industry (Supervision) Act 1993 s262A).
- Disqualification: The Commissioner of Taxation can disqualify a person from being a trustee or responsible officer of a superannuation entity if they are satisfied that the person has contravened the Superannuation Industry (Supervision) Act 1993 on one or more occasions and the nature, seriousness and number of the contraventions provides grounds for disqualifying the person (Notice of Disqualification – Mr Chun Long).
This range of actions allows the regulator and the courts to respond appropriately to different types of contraventions, aiming to protect the interests of superannuation fund members and ensure the integrity of the superannuation system.