Treasury Laws Amendment (2022 Measures No. 2) Act 2022 (84 of 2022)

Schedule 1   Assisting businesses to meet their record-keeping obligations

Part 2   Other amendments

Income Tax Assessment Act 1997

16   Subsection 995-1(1)

Insert:

education direction means:

(a) a *superannuation guarantee education direction; or

(b) a *tax-records education direction.

superannuation guarantee education direction means a direction given under subsection 384-10(1) in Schedule 1 to the Taxation Administration Act 1953.

tax-records education direction means a direction given under subsection 384-12(1) in Schedule 1 to the Taxation Administration Act 1953.