352-5
CurrentCommissioner must prepare annual report on indirect tax laws
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-AAccountability of the Commissioner in respect of indirect tax laws
352-5 Commissioner must prepare annual report on indirect tax laws
(1)
As soon as practicable after 30 June in each year, the Commissioner must prepare and give to the Minister a report on the working of the *indirect tax laws during the year ending on that 30 June.
(2)
The report must include a report on any breaches or evasions of the *indirect tax laws that the Commissioner knows about.
(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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