FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART II - ADMINISTRATION  

SECTION 4   ANNUAL REPORT  

4(1)   [Commissioner's report to Minister]  

The Commissioner shall, as soon as practicable after 30 June in each year, prepare and furnish to the Minister a report on the working of this Act, including any breaches or evasions of this Act of which the Commissioner has notice.

4(2)   [Report to be tabled]  

The Minister shall cause a copy of a report furnished under subsection (1) 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.

4(3)   [Periodic report]  

For the purposes of section 34C of the Acts Interpretation Act 1901 , a report that is required by subsection (1) to be furnished as soon as practicable after 30 June in a year shall be taken to be a periodic report relating to the working of this Act during the year ending on that 30 June.




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