New powers will be given to the Australian Taxation Office (ATO) the ability to direct you to undertake a tax education course.

This new tax education course is an option available to the ATO in lieu of levying an administrative penalty for infringements such as late lodgment or insufficient tax records.

It is expected that the education course will be free, take approximately 2 hours to complete, and be delivered in an online platform.

If you receive an education direction, you will be required to complete the course within the time period specified by the ATO. Once you complete the course, you will be required to provide that information to the ATO.