Treasury Laws Amendment (2018 Measures No. 4) Act 2019 (8 of 2019)
Schedule 1 Direction powers
Part 2 Education directions
Taxation Administration Act 1953
4 After Division 382 in Schedule 1
Insert:
Division 384 - Education directions
Guide to Division 384
384-5 What this Division is about
If the Commissioner reasonably believes that you have failed to comply with certain obligations arising under taxation laws, the Commissioner may give you a direction requiring a specified course of education to be undertaken.
Table of sections
384-10 When an education direction may be given
384-15 Education direction
384-20 Approval of courses of education
384-25 Costs of course of education
384-30 Variation or revocation on Commissioner's own initiative
384-35 Variation on request
384-40 Taxation objection
384-10 When an education direction may be given
(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… |
|
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). |
(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) |
(3) The following table sets out taxation laws for the purposes of subsection (1).
|
Item |
Taxation law |
|---|---|
|
1 |
Superannuation Guarantee (Administration) Act 1992 |
384-15 Education direction
(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.
(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).
(3) You must comply with the direction within the specified period.
Note: Failure to comply with this subsection is an offence against section 8C.
(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.
(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.
(6) An education direction is not a legislative instrument.
384-20 Approval of courses of education
(1) The Commissioner may, in writing, approve one or more courses of education for the purposes of giving education directions.
(2) A course approved under subsection (1) may be provided by the Commissioner or by another entity.
(3) An approval under subsection (1) is not a legislative instrument.
384-25 Costs of course of education
(1) The Commissioner or other entity providing an approved course of education may charge fees for the course.
(2) Any fees charged must not be such as to amount to taxation.
384-30 Variation or revocation on Commissioner's own initiative
If the Commissioner has given you an education direction, the Commissioner may, at any time, vary or revoke the education direction by written notice given to you.
384-35 Variation on request
(1) If the Commissioner has given you an education direction, you may ask the Commissioner to vary the direction.
(2) The request must be made by written notice given to the Commissioner before the end of the period specified in the direction for the purposes of subsection 384-15(2).
(3) The request must set out the reasons for making the request.
(4) The Commissioner must decide:
(a) to vary the direction in accordance with the request; or
(b) to vary the direction otherwise than in accordance with the request; or
(c) to refuse to vary the direction.
(5) If the Commissioner does not make a decision on the request before the end of 28 days after the day the Commissioner received the request, the Commissioner is taken, at the end of that period, to have decided to refuse the request.
(6) If the Commissioner makes a decision on the request before the end of the period referred to in subsection (5), the Commissioner must:
(a) notify you of the Commissioner's decision; and
(b) if the decision is to vary the direction (whether or not in accordance with the request) - give you a copy of the varied direction; and
(c) if the decision is to refuse to vary the direction, or to vary the direction otherwise than in accordance with the request - give you written reasons for the decision.
(7) If you make a request under this section, then, for the purposes of subsection 384-15(3), the period specified in the direction for the purposes of subsection 384-15(2) is taken to be extended by 1 day for each day in the period:
(a) beginning at the start of the day the Commissioner receives the request; and
(b) ending at the end of the day that the Commissioner notifies you that a decision has been made on the request.
384-40 Taxation objection
If you are dissatisfied with:
(a) a decision of the Commissioner to give an education direction, or to vary one otherwise than in accordance with a request under section 384-35; or
(b) a decision of the Commissioner under section 384-35 to refuse to vary an education direction;
you may object against the decision in the manner set out in Part IVC.