Taxation Administration Act 1953

During the applicable publication period for a reporting period, the Commissioner must publish, in such manner as the Commissioner thinks fit, a report that sets out:

both:

the number of advances made under subsection 15B(1) during the reporting period; and

the total amount of those advances; and

both:

the number of payments made under subsection 15C(1) during the reporting period; and

the total amount of those payments.

However, a report is not required if:

the number mentioned in subparagraph (1)(a)(i) is zero; and

the number mentioned in subparagraph (1)(b)(i) is zero.

Paragraph (1)(b) of this section does not require a report to deal with a payment unless, before the preparation of the report, an Australian Taxation Office official was aware the payment was made under subsection 15C(1).

For the purposes of this section, if:

a payment was made under subsection 15C(1) in a reporting period; and

because of subsection (3) of this section, paragraph (1)(b) of this section did not require a report to deal with the payment; and

during a later reporting period, an Australian Taxation Office official becomes aware that the payment was made under subsection 15C(1);

If one or more payments made under subsection 15C(1) during a reporting period are subject to a deferred reporting obligation in relation to a later reporting period, the Commissioner must, during the applicable publication period for the later reporting period:

prepare a report that sets out:

the number of those payments; and

the total amount of those payments; and

the reporting period during which the payments were made; and

if a report is required under subsection (1) in relation to the later reporting period—include the paragraph (a) report in the subsection (1) report; and

if paragraph (b) does not apply—publish, in such manner as the Commissioner thinks fit, the paragraph (a) report.

For the purposes of this section, a reporting period is:

a financial year; or

if a shorter recurring period is specified in a legislative instrument made by the Minister—that period.

For the purposes of this section, the applicable publication period for a reporting period is the period of:

4 months; or

if a lesser number of months is specified, in relation to the reporting period, in a legislative instrument made by the Minister—that number of months;

For the purposes of this section, Australian Taxation Office official means an official (within the meaning of the Public Governance, Performance and Accountability Act 2013) of the Australian Taxation Office.