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

Schedule 1   Assisting businesses to meet their record-keeping obligations

Part 1   Main amendments

Taxation Administration Act 1953

9   After section 384-10 in Schedule 1

Insert:

384-12 When a tax-records education direction may be given

(1) The Commissioner may give you a written direction (a tax-records education direction ) if the Commissioner reasonably believes you have failed, at a specified time or for a specified period, to comply with one or more specified record-keeping obligations under a taxation law that:

(a) is not set out in paragraph 288-25(2)(a) or (b); and

(b) is not the Superannuation Guarantee (Administration) Act 1992.

Note: For the requirements in the direction, see subsection 384-15(2).

(2) However, the Commissioner must not give you a *tax-records education direction if the Commissioner reasonably believes:

(a) you are disengaged from the tax system; or

(b) you are deliberately avoiding any of those obligations to keep records.