Treasury Laws Amendment (Working Holiday Maker Reform) Act 2016 (89 of 2016)

Schedule 3   Reporting on working holiday makers

Taxation Administration Act 1953

3   At the end of Division 352 in Schedule 1

Add:

Subdivision 352-C - Reporting on working holiday makers

Table of sections

352-25 Commissioner must prepare annual report on working holiday makers

352-25 Commissioner must prepare annual report on working holiday makers

(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.

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

(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.