Treasury Laws Amendment (2022 Measures No. 2) Act 2022 (84 of 2022)

Schedule 1   Assisting businesses to meet their record-keeping obligations

Part 1   Main amendments

Taxation Administration Act 1953

2   After paragraph 288-25(2)(b) in Schedule 1

Insert:

(c) if you are given a *tax-records education direction - documents to which a record-keeping failure specified in the direction relates, unless you have not complied with the direction.

Note 1: For paragraph (c):

(a) for tax-records education directions, see section 384-12; and

(b) for whether you have complied with the direction, see subsection 384-15(3).