Taxation Administration Act 1953

PART V - MISCELLANEOUS  

SECTION 15D   REPORTS ABOUT RECOVERABLE ADVANCES AND RECOVERABLE PAYMENTS  

15D(1)    
During the applicable publication period for a reporting period, the Commissioner must publish, in such manner as the Commissioner thinks fit, a report that sets out:

(a) both:

(i) the number of advances made under subsection 15B(1) during the reporting period; and

(ii) the total amount of those advances; and

(b) both:

(i) the number of payments made under subsection 15C(1) during the reporting period; and

(ii) the total amount of those payments.

15D(2)    
However, a report is not required if:

(a) the number mentioned in subparagraph (1)(a)(i) is zero; and

(b) the number mentioned in subparagraph (1)(b)(i) is zero.

Deferred reporting

15D(3)    
Paragraph (1)(b) of this section does not require a report to deal with a payment unless, before the preparation of the report, an Australian Taxation Office official was aware the payment was made under subsection 15C(1) .

15D(4)    
For the purposes of this section, if:

(a) a payment was made under subsection 15C(1) in a reporting period; and

(b) because of subsection (3) of this section, paragraph (1)(b) of this section did not require a report to deal with the payment; and

(c) during a later reporting period, an Australian Taxation Office official becomes aware that the payment was made under subsection 15C(1) ;

the payment is subject to a deferred reporting obligation in relation to the later reporting period.

15D(5)    
If one or more payments made under subsection 15C(1) during a reporting period are subject to a deferred reporting obligation in relation to a later reporting period, the Commissioner must, during the applicable publication period for the later reporting period:

(a) prepare a report that sets out:

(i) the number of those payments; and

(ii) the total amount of those payments; and

(iii) the reporting period during which the payments were made; and

(b) if a report is required under subsection (1) in relation to the later reporting period - include the paragraph (a) report in the subsection (1) report; and

(c) if paragraph (b) does not apply - publish, in such manner as the Commissioner thinks fit, the paragraph (a) report.

Reporting period

15D(6)    
For the purposes of this section, a reporting period is:

(a) a financial year; or

(b) if a shorter recurring period is specified in a legislative instrument made by the Minister - that period.

Applicable publication period

15D(7)    
For the purposes of this section, the applicable publication period for a reporting period is the period of:

(a) 4 months; or

(b) if a lesser number of months is specified, in relation to the reporting period, in a legislative instrument made by the Minister - that number of months;

beginning immediately after the end of the reporting period.

Australian Taxation Office official

15D(8)    

For the purposes of this section, Australian Taxation Office official means an official (within the meaning of the Public Governance, Performance and Accountability Act 2013 ) of the Australian Taxation Office.