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 384-10   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.


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).

384-10(2)  
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)

384-10(3)  
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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