352-25
CurrentCommissioner must prepare annual report on working holiday makers
Volume 3Schedule 1, Chapter 4, Part 4-30 to Chapter 5, Part 5-100 (sections 308-1 to 990-5)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 5Administration
Part 5-1The Australian Taxation Office
Division 352Commissioner’s reporting obligations
Subdivision 352-CReporting on working holiday makers
352-25 Commissioner must prepare annual report on working holiday makers
(1)
As soon as practicable after 30 June in each year, the Commissioner must prepare and give to the Minister a report relating to:
(a)
the taxation of *working holiday makers; and
(b)
the registration process referred to in sections 16‑146 to 16‑148.
(2)
Without limiting subsection (1), the report must include statistics and information derived by the Commissioner from that registration process.
(3)
The Minister must cause a copy of the report to be laid before each House of the Parliament within 15 sitting days of that House after the day on which the Minister receives the report.
This Act’s bill:Second reading speech
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