Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_2:p1
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 2 (pt 1/6)
Character Range: 1731443–1734390

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)

384‑12  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.

384‑15  Content of, and matters relating to compliance with, education directions
 (1) A *superannuation guarantee education direction, or a *tax‑records education direction, given to you requires you to:
 (a) ensure that any of the following individuals undertakes a specified approved course of education (see section 384‑20):
 (i) if you are an individual—you;
 (ii) an individual who makes, or participates in making, decisions that affect the whole, or a substantial part, of your business; and
 (b) provide the Commissioner with evidence that the individual has completed the course.
 (2) The direction must specify the period within which you must comply with the direction (which must be a period that is reasonable in the circumstances).
Note: The period may be affected by the operation of subsection 384‑35(7).
 (3) You are taken to comply with the direction if, and only if:
 (a) an individual referred to in paragraph (1)(a) undertakes the specified approved course of education during the specified period; and
 (b) before the end of the specified period, you provide the Commissioner with evidence that the individual has completed the course.
Note 1: For a failure to comply with a superannuation guarantee education direction, see section 384‑17.
Note 2: A failure to comply with a tax‑records education direction will give rise to the administrative penalty set out in subsection 288‑25(1).

384‑17  Compliance with superannuation guarantee education directions
 (1) If you are given a *superannuation guarantee education direction, you must comply with it within the period specified in the direction.
Note: Failure to comply with this subsection is an offence against section 8C.
 (2) You are liable to an administrative penalty of 5 penalty units if you contravene subsection (1).
Note: Division 298 contains machinery provisions for administrative penalties.

384‑20  Approval of courses of education
 (1) The Commissioner may, in writing, approve