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  • Appendix 1: Reporting on specific legislation

    There is specific legislation administered by the Commissioner that includes a reporting requirement. Table 4.1 addresses this requirement.

    We also have several reporting requirements for laws not administered by the Commissioner. Table 4.2 addresses those requirements.

    Table 4.1 Reporting requirements in laws administered by the Commissioner (a)

    Legislation

    Operation or working of the Act

    Breaches or evasions

    Section 29 A New
    Tax System
    (Australian Business
    Number) Act 1999

    Australian Business Register.

    Australian Business Register.

    Section 10 Commonwealth Places Windfall Tax (Collection) Act 1998

    There were no significant issues – this Act applies only to repayments of amounts paid under certain state taxing laws before 6 October 1997.

    There were no breaches or evasions.

    Section 126 First Home Saver Accounts Act 2008

    There were no significant issues – see Program 1.17: First home savers accounts.

    There were no breaches or evasions.

    Section 12 Franchise Fees Windfall Tax (Collection) Act 1997

    There were no significant issues – this Act applies only to repayments of amounts paid under certain state franchise laws before 5 August 1997.

    There were no breaches or evasions.

    Section 8 Fringe Benefits Tax (Application to the Commonwealth) Act 1986

    There were no significant issues.

    There were no breaches or evasions.

    Section 4 Fringe Benefits Tax Assessment Act 1986

    Changes to living-away-from-home benefits became law and apply from 1 October 2012.

    Changes to remove the availability of in-house valuation rules for salary-packaged benefits became law and apply from 22 October 2012.

    Changes to the valuation of airline transport fringe benefits became law and apply from 8 May 2012.

    We undertook 1,879 compliance activities and we identified and raised $23.6 million in amended assessments on fringe benefits tax liabilities.

    Section 14 Income Tax Assessment Act 1936

    See Supporting willing participation, Revenue collectionEnsuring fairness for the community and Resolving disputes.

    See Supporting willing participation, Revenue collectionEnsuring fairness for the community and Resolving disputes

    International Tax Agreements Act 1953

    There were no significant issues.

    There were no breaches or evasions.

    Trust Recoupment Tax Assessment Act 1985

    There were no significant issues – this Act applies only to certain trust stripping schemes.

    There were no breaches or evasions.

    Section 16 Petroleum Resource Rent Tax Assessment Act 1987

    The Act was extended to cover onshore petroleum and the North West Shelf. This commenced operation on 1 July 2012. See also Resource rent taxes and Petroleum resource rent tax cases  in relation to two significant cases.

    There were no breaches or evasions.

    Section 93 Small Superannuation Accounts Act 1995

    There were no significant issues.

    There were no breaches or evasions.

    Section 54 Superannuation (Government Co-contribution for Low Income Earners) Act 2003

    There were no significant issues – see Program 1.11: Superannuation co‑contribution scheme.

    There were no breaches or evasions.

    Section 41 Superannuation (Unclaimed Money and Lost Members) Act 1999

    See Securing retirement income.

    There were no breaches or evasions.

    Section 31 Superannuation Contributions Tax (Assessment and Collection) Act 1997

    There were no significant issues.

    There were no breaches or evasions.

    Section 27 Superannuation Contributions Tax (Members of Constitutionally Protected Funds) Assessment and Collection Act 1997

    There were no significant issues.

    There were no breaches or evasions.

    Section 44 Superannuation Guarantee (Administration) Act 1992

    See Superannuation guarantee and Program 1.12: Superannuation guarantee scheme.

    See Superannuation guarantee and Program 1.12: Superannuation guarantee scheme.

    Section 3B Taxation Administration Act 1953

    There were no significant issues.

    There were no breaches or evasions.

    No undertakings were given for the purposes of subsection 14C(2) – the provision has been repealed.

    Details of the disclosure of protected information for law enforcement and related purposes are at Appendix 11: Information provided to law enforcement agencies.

    No ATO officers were found guilty of offences relating to the disclosure of protected information.

    Section 352–5, Schedule 1; Taxation Administration Act 1953 (b), in relation to:

     

     

    Fuel tax law

    See Excise and other taxes and Administered programs.

    Also see Fuel tax cases in relation to a significant case.

    See Excise and other taxes and Administered programs.

    Penalties imposed: $8,146,554

    GST law

    See Goods and services tax.

    Also see Goods and services tax cases in relation to significant cases.

    See Goods and services tax.

    Penalties imposed: $196,627,127

    Luxury car tax law

    There were no significant issues – see Excise and other taxes

    See Excise and other taxes.

    Penalties imposed: $1,399,740

    Wine tax law

    New legislation has been introduced with effect from 10 December 2012 to protect the integrity of the wine equalisation tax producer rebate.

    See Excise and other taxes

    See Excise and other taxes.

    Penalties imposed: $237,039

    Section 352–10, Schedule 1; Taxation Administration Act 1953 in relation to MRRT law

    The minerals resource rent tax commenced operation on 1 July 2012.

    There were no breaches or evasions.

    Section 7 Taxation (Interest on Overpayments and Early Payments) Act 1983

    There were no significant issues.

    There were no breaches of the Act.

    Section 22 Termination Payments Tax (Assessment and Collection) Act 1997

    There were no significant issues – this Act ceased to apply to payments made on and after 1 July 2005.

    There were no breaches or evasions.

    (a) There is no reporting requirement for the Excise Act 1901.
    (b) Section 352–5 requires a report on the working of the indirect tax laws.

    Table 4.2 Other reporting requirements
    Legislation Section

    Section 311A Commonwealth Electoral Act 1918

    Appendix 9: Advertising, direct mail, media placement and market research

    Crimes Act 1914 (Assumed identities)

    Appendix 10: Use of access powers

    Section 516A Environment Protection and Biodiversity Conservation Act 1999

    Environmental performance and Minimising consumption

    Section 57 Financial Management and Accountability Act 1997

    Part 05 Financial statements

    Section 8 Freedom of Information Act 1982

    Freedom of information

    Paragraph 11 Legal Services Directions 2005

    Litigation and Appendix 3: Legal services expenditure

    Section 74 Occupational Health and Safety Act 1991

    Health and safety

    NOTES
    The references are limited to reporting requirements under law. As a matter of Commonwealth policy, other information is also required in this report. For example, the Commonwealth Fraud Control Guidelines require information about our fraud-prevention and control procedures to be included in this report. They are included in part 3.
    The references indicate where in this report we address each requirement. References are not exhaustive, and other discussions of our activities and outcomes throughout the report are relevant to a number of the requirements.
      Last modified: 24 Dec 2014QC 42598