Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 5 - Administration  

PART 5-1 - THE AUSTRALIAN TAXATION OFFICE  

Division 352 - Commissioner ' s reporting obligations  

Subdivision 352-A - 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.