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-C - Reporting on working holiday makers  

SECTION 352-25   COMMISSIONER MUST PREPARE ANNUAL REPORT ON WORKING HOLIDAY MAKERS  

352-25(1)    
As soon as practicable after 30 June in each year, the Commissioner must prepare and give to the Minister a report relating to:

(a) the taxation of *working holiday makers; and

(b) the registration process referred to in sections 16-146 to 16-148 .

352-25(2)    
Without limiting subsection (1), the report must include statistics and information derived by the Commissioner from that registration process.

352-25(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.