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   EDUCATION DIRECTION  

384-15(1)  
If section 384-10 applies to you, the Commissioner may give you a written direction (an education direction ) requiring 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 education 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 must comply with the direction within the specified period.

Note:

Failure to comply with this subsection is an offence against section 8C .

384-15(4)  
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.

384-15(5)  
You are liable to an administrative penalty of 5 penalty units if you contravene subsection (3).

Note:

Division 298 contains machinery provisions for administrative penalties.

384-15(6)  
An education direction is not a legislative instrument.