Tax and Superannuation Laws Amendment (2016 Measures No. 2) Act 2017 (15 of 2017)
Schedule 1 Commissioner's remedial power
Taxation Administration Act 1953
4 Review of Subdivision 370-A in Schedule 1 to the Taxation Administration Act 1953
(1) During the 2 years starting on the third anniversary of the commencement of this item, the Minister may cause to be undertaken a review of the operation of Subdivision 370-A in Schedule 1 to the Taxation Administration Act 1953.
(2) The persons undertaking the review must give to the Minister a written report of the review.
(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 report is given to the Minister.