Taxation Administration Act 1953
Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).
Note: See section 3AA .
Chapter 5 - AdministrationCh 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).
The Commissioner may give you a written direction (a superannuation guarantee education direction ), 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 the Superannuation Guarantee (Administration) Act 1992 . |
3 | You fail to comply with an obligation to keep records under the Superannuation Guarantee (Administration) Act 1992 . |
4 | You fail to comply with an obligation under this Act that relates to the Superannuation Guarantee (Administration) Act 1992 . |
Note:
For the requirements in the direction, see subsection 384-15(1) .
S 384-10(1) amended by No 84 of 2022, s 3 and Sch 1 items 5 - 7, by substituting " The Commissioner may give you a written direction (a superannuation guarantee education direction ) " for " This section applies to you, and the Commissioner may give you an education direction under section 384-15, " , table items 2, 3 and 4 and inserting the note, effective 1 January 2023. Table items 2, 3 and 4 formerly read:
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).
384-10(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) |
384-10(3)
(Repealed by No 84 of 2022)
S 384-10(3) repealed by No 84 of 2022, s 3 and Sch 1 item 8, effective 1 January 2023. S 384-10(3) formerly read:
384-10(3)
The following table sets out taxation laws for the purposes of subsection (1).
Item Taxation law 1 Superannuation Guarantee (Administration) Act 1992
S 384-10 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).
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