113D
In forceHow reportable information may be collected
Part 8Confidentiality and collection of information
Division 2Collection of information for disclosure to Commonwealth
113D How reportable information may be collected
(1)
The commissioner may require a person who is providing information under a tax law to give the commissioner reportable information.
Note—
The requirement under this section is an information requirement for which a failure to comply is an offence under section 121.
(2)
Without limiting subsection (1), the commissioner may require reportable information to be given with an instrument or ELN transaction document lodged, or an application made, under a tax law.
(3)
This section does not limit the circumstances in which the commissioner may collect reportable information.
This Act’s bill:Explanatory memorandum
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