Taxation Administration Act 1953

A *superannuation guarantee education direction, or a *tax‑records education direction, given to you requires you to:

ensure that any of the following individuals undertakes a specified approved course of education (see section 384‑20):

if you are an individual—you;

an individual who makes, or participates in making, decisions that affect the whole, or a substantial part, of your business; and

provide the Commissioner with evidence that the individual has completed the course.

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).

The period may be affected by the operation of subsection 384‑35(7).

You are taken to comply with the direction if, and only if:

an individual referred to in paragraph (1)(a) undertakes the specified approved course of education during the specified period; and

before the end of the specified period, you provide the Commissioner with evidence that the individual has completed the course.

For a failure to comply with a superannuation guarantee education direction, see section 384‑17.

A failure to comply with a tax‑records education direction will give rise to the administrative penalty set out in subsection 288‑25(1).