Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
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. 352-5(2)
The report must include a report on any breaches or evasions of the *indirect tax laws that the Commissioner knows about. 352-5(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.
Note: See section 3AA .
Chapter 5 - Administration
PART 5-1
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THE AUSTRALIAN TAXATION OFFICE
Division 352
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Commissioner
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s reporting obligations
Subdivision 352-A
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Accountability of the Commissioner in respect of indirect tax laws
SECTION 352-5
COMMISSIONER MUST PREPARE ANNUAL REPORT ON INDIRECT TAX LAWS
352-5(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. 352-5(2)
The report must include a report on any breaches or evasions of the *indirect tax laws that the Commissioner knows about. 352-5(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.
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