Taxation Administration Act 1953
Note: See section 3AA .Chapter 5 - Administration
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).
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.
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).
Division 298 contains machinery provisions for administrative penalties.384-15(6)
An education direction is not a legislative instrument.
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