Document ID: chunk:federal_register_of_legislation:C2020C00204:clause:1_4
Version: federal_register_of_legislation:C2020C00204
Segment Type: clause
Provision Reference: sch 1 cl 4
Character Range: 19310–20296

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…