SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 10 - ADMINISTRATION OF THE SALES TAX LAW

Division 3 - Miscellaneous

SECTION 112 (Repealed by 101 of 2006)   COMMISSIONER MUST PREPARE ANNUAL REPORT  

112(1)  [Preparation of annual report]  

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 sales tax law during the year ending on that 30 June.

112(2)  [Report to include any breaches or evasions]  

The report must include a report on any breaches or evasions of the sales tax law that the Commissioner knows about.

112(3)  [Minister to present report to Parliament]  

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.