Taxation Administration Act 1953

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:

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

is not the Superannuation Guarantee (Administration) Act 1992.

For the requirements in the direction, see subsection 384‑15(2).

However, the Commissioner must not give you a *tax‑records education direction if the Commissioner reasonably believes:

you are disengaged from the tax system; or

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