Document ID: chunk:federal_register_of_legislation:C2022A00084:clause:1_9
Version: federal_register_of_legislation:C2022A00084
Segment Type: clause
Provision Reference: sch 1 cl 9
Character Range: 5142–5983

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.