Taxation Administration Act 1996

The Minister must review the amendments made to this Act by the State Revenue and Fines Legislation Amendment (Miscellaneous) Act 2022 to determine—

whether the policy objectives of the amendments remain valid, and

whether the terms of the amendments remain appropriate for securing the policy objectives.

The review must be undertaken as soon as possible after the period of 2 years from the date of assent to the State Revenue and Fines Legislation Amendment (Miscellaneous) Act 2022.

The Minister must table a report on the outcome of the review in each House of Parliament within 12 months after the end of the period of 2 years.