Taxation Administration Act 1953
Note: See section 3AA .Chapter 5 - Administration
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.
|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).
|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).
|1||Superannuation Guarantee (Administration) Act 1992|
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