Under the Superannuation Schemes Act 1989 it is an offence to fail to provide information required under the Act (section 25).
There are a number of other offences under this section including failing to carry out directions from the Financial Markets Authority and knowingly supplying false or misleading information about a superannuation scheme.
Where a company commits an offence against the Act, every officer of the company who knowingly authorises or permits the offence also commits an offence against the Act.
For more information see section 25 of the Act.
See information on breaches and offences in the issuers section.