Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 5 - Administration  

PART 5-25 - RECORD-KEEPING AND OTHER OBLIGATIONS RELATING TO TAXPAYERS  

Division 384 - Education directions  

SECTION 384-15   CONTENT OF, AND MATTERS RELATING TO COMPLIANCE WITH, EDUCATION DIRECTIONS  

384-15(1)    
A *superannuation guarantee education direction, or a *tax-records education direction, given to you requires you to:

(a)    ensure that any of the following individuals undertakes a specified approved course of education (see section 384-20 ):


(i) if you are an individual - you;

(ii) an individual who makes, or participates in making, decisions that affect the whole, or a substantial part, of your business; and

(b)    provide the Commissioner with evidence that the individual has completed the course.

384-15(2)    
The direction must specify the period within which you must comply with the direction (which must be a period that is reasonable in the circumstances).

Note:

The period may be affected by the operation of subsection 384-35(7) .


384-15(3)    
You are taken to comply with the direction if, and only if:

(a)    an individual referred to in paragraph (1)(a) undertakes the specified approved course of education during the specified period; and

(b)    before the end of the specified period, you provide the Commissioner with evidence that the individual has completed the course.

Note 1:

For a failure to comply with a superannuation guarantee education direction, see section 384-17 .

Note 2:

A failure to comply with a tax-records education direction will give rise to the administrative penalty set out in subsection 288-25(1) .





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