Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 5-25
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RECORD-KEEPING AND OTHER OBLIGATIONS RELATING TO TAXPAYERS
Division 384
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Education directions
SECTION 384-10
WHEN AN EDUCATION DIRECTION MAY BE GIVEN
384-10(1)
This section applies to you, and the Commissioner may give you an education direction under section 384-15 , if the Commissioner reasonably believes that an item of the following table applies to you.
384-10(2)
The following table sets out tax-related liabilities for the purposes of subsection (1).
384-10(3)
The following table sets out taxation laws for the purposes of subsection (1).
View history note
Hide history noteNote: See section 3AA .
Chapter 5 - AdministrationThis section applies to you, and the Commissioner may give you an education direction under section 384-15 , if the Commissioner reasonably believes that an item of the following table applies to you.
| Education directions | |
| Item | The item applies to you if [mldr ] |
| 1 | You fail to pay an amount of a tax-related liability set out in subsection (2). |
| 2 | You fail to comply with an obligation to give a statement or information to the Commissioner under a taxation law set out in subsection (3). |
| 3 | You fail to comply with an obligation to keep records under a taxation law set out in subsection (3). |
| 4 | You fail to comply with an obligation under this Act that relates to a taxation law set out in subsection (3). |
The following table sets out tax-related liabilities for the purposes of subsection (1).
| Item | Tax-related liability |
| 1 | Superannuation guarantee charge payable by you under the Superannuation Guarantee (Administration) Act 1992 |
| 2 | An amount that is due and payable by you of an estimate under Division 268 of an amount of a liability referred to in paragraph 268-10(1)(b) (superannuation guarantee charge) |
The following table sets out taxation laws for the purposes of subsection (1).
| Item | Taxation law |
| 1 | Superannuation Guarantee (Administration) Act 1992 |
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