Taxation Administration Act 1953

PART IA - ADMINISTRATION

SECTION 3B ANNUAL REPORT

3B(1)
The Commissioner shall, as soon as practicable after 30 June in each year, prepare and furnish to the Minister a report on the working of this Act.

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3B(1AA)
A report under subsection (1) in relation to a year ending on 30 June shall:

(a) (Repealed by No 21 of 2015)

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(b) set out:

(i) the number of occasions (if any) during the year on which a request was made to disclose information under subsection 355-55(1) in Schedule 1 (about disclosures to Ministers); and

(ii) the number of occasions (if any) during the year on which information was disclosed under that subsection; and

(iii) the Ministers to whom the information was disclosed; and

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(c) set out:

(i) the number of occasions (if any) during the year on which a request was made to disclose information under subsection 355-70(1) in Schedule 1 (about disclosures for law enforcement and related purposes); and

(ii) the number of occasions (if any) during the year on which information was disclosed under that subsection; and

(iii) the types of entities and the names of the courts and tribunals to which the information was disclosed; and

(iv) if the information was disclosed under table item 1 or 6 in subsection 355-70(1) - the general categories of offences in relation to which the information was disclosed; and

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(d) set out the number (if any) of taxation officers (within the meaning of the Income Tax Assessment Act 1997 ) found guilty of the offence in section 355-25 in Schedule 1 (about disclosure of protected information); and

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(e) set out information on the exercise during the year of the Commissioner ' s powers under Subdivision 370-A in Schedule 1 (Commissioner ' s remedial power).

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History

S 3B(1AA) amended by No 8 of 2019, s 3 and Sch 8 item 48, by substituting " taxation officers (within the meaning of the Income Tax Assessment Act 1997 ) " for " *taxation officers " in para (d), effective 1 April 2019.

S 3B(1AA) amended by No 15 of 2017, s 3 and Sch 1 item 2, by inserting para (e), effective 1 March 2017.

S 3B(1AA) amended by No 21 of 2015, s 3 and Sch 7 item 34, by repealing para (a), effective 20 March 2015. Para (a) formerly read:

(a) include information concerning any breaches, of which the Commissioner has notice, of undertakings given for the purposes of subsection 14C(2) ; and

S 3B(1AA) amended by No 145 of 2010, s 3 and Sch 2 item 108, by substituting paras (b) to (d) and repealing paras (e) to (f), effective 17 December 2010. Paras (b) to (f) formerly read:

(b) set out, in relation to each general category of offence and in relation to each law enforcement agency:

(i) the number of occasions (if any) during the year on which the Commissioner was requested by, or on behalf of, the head of the agency to disclose information under subsection 3E(1) to authorised law enforcement agency officers representing the agency; and

(ii) the number of occasions (if any) during the year on which information was disclosed under subsection 3E(1) to authorised law enforcement agency officers representing the agency; and

(c) set out, in relation to each general category of offence and in relation to each eligible Royal Commission:

(i) the number of occasions (if any) during the year on which the Commissioner was requested by, or on behalf of, the Chairperson of the eligible Royal Commission to disclose information under subsection 3E(1) to authorised Royal Commission officers representing the eligible Royal Commission; and

(ii) the number of occasions (if any) during the year on which information was disclosed under subsection 3E(1) to authorised Royal Commission officers representing the eligible Royal Commission; and

(d) set out, in relation to ASIO:

(i) the number of occasions (if any) during the year on which the Commissioner was requested by, or on behalf of, the Director-General of Security to disclose information under subsection 3EA(1) to an authorised ASIO officer; and

(ii) the number of occasions (if any) during the year on which information was disclosed under subsection 3EA(1) to an authorised ASIO officer; and

(e) set out:

(i) the number of occasions (if any) during the year on which the Commissioner was requested to disclose documents under subsection 3G(1) in relation to the Project Wickenby taskforce; and

(ii) the number of occasions (if any) during the year on which the Commissioner disclosed documents under that subsection; and

(f) set out, in relation to a taskforce that has been prescribed under section 3H :

(i) the number of occasions (if any) during the year on which the Commissioner was requested to disclose documents under subsection 3H(1) in relation to the taskforce; and

(ii) the number of occasions (if any) during the year on which the Commissioner disclosed documents under that subsection.

S 3B(1AA) amended by No 88 of 2009, s 3 and Sch 5 item 248, by substituting para (a), effective 18 September 2009. Para (a) formerly read:

(a) include information concerning:

(i) any breaches or evasions of Part IV ; and

(ii) any breaches of undertakings given for the purposes of subsection 14C(2) ;
of which the Commissioner has notice; and

S 3B(1AA) amended by No 56 of 2007 , s 3 and Sch 1 item 3, by inserting paras (e) and (f) at the end, applicable to disclosures of information made on or after 12 April 2007 (whenever the information was obtained).

S 3B(1AA) amended by No 161 of 1999 and No 47 of 1992 and inserted by No 107 of 1989.

3B(1A)
(Repealed by No 82 of 1993)

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3B(1B)
(Repealed by No 4 of 2018)

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3B(1C)

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Subsection (1) does not apply in relation to Part III and sections 15 and 15A insofar as that Part and those sections apply in relation to the Tax Agent Services Act 2009 .

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3B(2)
The Minister shall cause a copy of a report furnished under subsection (1) 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.

3B(3)
For the purposes of section 34C of the Acts Interpretation Act 1901 , a report that is required by subsection (1) to be furnished as soon as practicable after 30 June in a year shall be taken to be a periodic report relating to the working of this Act during the year ending on that 30 June.

3B(4)

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In this section:

"this Act"
does not include Part IVC .

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