Federal Register of Legislation - Australian Government

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This gazette
Administered by: Treasury
Published Date 04 Nov 2019


Title: Logo - Description: Logo: Australian Government, Australian Taxation Office




Superannuation Industry (Supervision) Act 1993






Jaeyool Oh


Dundas NSW 2117


I, James O'Halloran, a delegate of the Commissioner of Taxation, give you notice as required by subsection 126A(6) of the Superannuation Industry (Supervision) Act 1993 (SISA), that I have disqualified you under subsection 126A(3) of the SISA.


I have disqualified you as I am satisfied that you are not a fit and proper person to be a trustee or a responsible officer of a body corporate that is a trustee, of a superannuation entity for the purposes of the SISA.


The disqualification takes effect on the day on which it is made.


Dated: 1 November 2019





James O'Halloran

Deputy Commissioner of Taxation


Per Armides Morales


Note 1:

Under subsection 126A(7) of the SISA, details of this disqualification notice will be published in the Commonwealth Government Notices Gazette.


Note 2:

Under section 126K of the SISA, it is an offence for a disqualified person, who knows that he or she is a disqualified person, to be, or act as a:

   trustee, investment manager or custodian of a superannuation entity

   responsible officer or a body corporate that is a trustee, investment manager or custodian, of a superannuation entity


The maximum penalty for committing this offence is two years jail.


Note 3:

Under subsection 126A(5) of the SISA, we may revoke this disqualification on our own initiative or on your written application.


Note 4:

Under section 344 of the SISA, if you are affected by this decision and are not satisfied with it, you can ask the Commissioner to reconsider the decision. This request must be made in writing within 21 days of receiving notice of this decision and must give the reasons you think the decision is wrong.