Taxation Administration Act 1953

Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Ch 5 title inserted by No 73 of 2006 , s 3 and Sch 5 item 44, effective 1 July 2006.

Div 352 heading substituted by No 89 of 2016, s 3 and Sch 3 item 1, effective 2 December 2016. The heading formerly read:

Division 352 - Accountability of the Commissioner

Div 352 inserted by No 73 of 2006 , s 3 and Sch 5 item 45, effective 1 July 2006.

Subdiv 352-B repealed by No 96 of 2014, s 3 and Sch 1 item 94, effective 30 September 2014. For transitional provisions see note under Pt 3-15 heading. Subdiv 352-B formerly read:

Subdivision 352-B - Accountability of the Commissioner in respect of MRRT law

SECTION 352-10 COMMISSIONER MUST PREPARE ANNUAL REPORT ON MRRT LAW  
352-10(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 * MRRT law during the year ending on that 30 June.

352-10(2)
The report must include a report on any breaches or evasions of the * MRRT law that the Commissioner knows about.

352-10(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.

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History

S 352-10 inserted by No 14 of 2012, s 3 and Sch 1 item 27, effective 1 July 2012. For application and transitional provisions see note under Part 3-15 heading.

Subdiv 352-B inserted by No 14 of 2012, s 3 and Sch 1 item 27, effective 1 July 2012. For application and transitional provisions see note under Part 3-15 heading.