Where a trustee knows the entity has stopped being, or has turned into, a self-managed superannuation fund, the trustee makes sure the Commissioner of Taxation is told in writing (s 106A(1)), promptly and within 21 days of first learning of the change (s 106A(2)); a contravention is an offence carrying a fine of up to 100 penalty units (s 106A(3)).
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.