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.


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