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 384-17   COMPLIANCE WITH SUPERANNUATION GUARANTEE EDUCATION DIRECTIONS  

384-17(1)    
If you are given a *superannuation guarantee education direction, you must comply with it within the period specified in the direction.

Note:

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

384-17(2)    
You are liable to an administrative penalty of 5 penalty units if you contravene subsection (1) .

Note:

Division 298 contains machinery provisions for administrative penalties.