Taxation Administration Act 1953

Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Ch 5 title inserted by No 73 of 2006 , s 3 and Sch 5 item 44, effective 1 July 2006.

Pt 5-25 heading substituted by No 162 of 2015, s 3 and Sch 4 item 16, effective 30 November 2015. The heading formerly read:

PART 5-25 - RECORD-KEEPING AND OTHER OBLIGATIONS OF TAXPAYERS

Pt 5-25 inserted by No 91 of 2000.

Div 384 inserted by No 8 of 2019, s 3 and Sch 1 item 4, effective 1 April 2019 and applicable in relation to a failure referred to in subsection 384-10(1) in that Schedule that occurs on or after 1 July 2018 (including a failure to pay an amount that became payable before that day, and remains payable on or after that day).

S 384-15 substituted by No 84 of 2022, s 3 and Sch 1 item 10, effective 1 January 2023. For application and transitional provisions, see note under s 384-12 . S 384-15 formerly read:

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.

S 384-15 inserted by No 8 of 2019, s 3 and Sch 1 item 4, effective 1 April 2019 and applicable in relation to a failure referred to in subsection 384-10(1) in that Schedule that occurs on or after 1 July 2018 (including a failure to pay an amount that became payable before that day, and remains payable on or after that day).