Fuel Tax (Consequential and Transitional Provisions) Act 2006 (73 of 2006)

Schedule 5   Administrative provisions

Part 1   Administrative provisions

Taxation Administration Act 1953

45   Before Division 353 in Schedule 1

Insert:

Division 352 - Accountability of the Commissioner

Table of Subdivisions

Guide to Division 352

352-A Accountability of the Commissioner in respect of indirect tax laws

Guide to Division 352

352-1 What this Division is about

This Division requires the Commissioner to prepare an annual report on the working of the indirect tax laws.

Subdivision 352-A - Accountability of the Commissioner in respect of indirect tax laws

Table of sections

352-5 Commissioner must prepare annual report on indirect tax laws

352-5 Commissioner must prepare annual report on indirect tax laws

(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.

(2) The report must include a report on any breaches or evasions of the *indirect tax laws that the Commissioner knows about.

(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.