shorten to blame for 78 per cent super tax, page-2

"We will consider each case individually when deciding whether we should remit any part of the penalty. If we find the individual or super provider has made a genuine attempt to comply with their obligations, we may remit the penalty in full. However, if we find they have made little or no attempt to meet their obligations, we may not remit the penalty at all."

http://www.ato.gov.au/content/00280636.htm

Not that hard.