Taxation Administration Act 1953
View history note
Hide history noteThe Commissioner ' s functions include providing services, or access to services, within digital ID systems.
3J(2)
Without limiting subsection (1) , the Commissioner may participate within the Australian Government Digital ID System as one or more kinds of accredited entities.
3J(3)
The Commissioner has power to do all things that are necessary or convenient to be done for or in connection with the performance of the Commissioner ' s functions under this section.
3J(4)
This section does not limit any functions or powers the Commissioner has apart from this section.
3J(5)
To avoid doubt: (a) the Digital ID Act 2024 is not a taxation law; and (b) the functions referred to in subsection (1) are not performed under, or for the purposes of, a taxation law.
3J(6)
In this section:
accredited entity
has the same meaning as in the
Digital ID Act 2024
.
Australian Government Digital ID System
has the same meaning as in the
Digital ID Act 2024
.
digital ID system
has the same meaning as in the
Digital ID Act 2024
.
[
CCH Note:
S 3L will be inserted by No 9 of 2025, s 3 and Sch 1 item 5, effective the later of: (a) the first 1 January, 1 April, 1 July or 1 October to occur after the day this Act receives the Royal Assent; and (b) the first 1 January, 1 April, 1 July or 1 October to occur after the day the
Future Made in Australia (Guarantee of Origin) Act 2024
commences. However, the provisions do not commence at all if the event mentioned in paragraph (b) does not occur. S 3L will read:
SECTION 3L REPORTING OF INFORMATION ABOUT HYDROGEN PRODUCTION TAX OFFSET
]
3L(1)
This section applies to an entity in relation to an income year if, according to information the entity gave the Commissioner, the entity is entitled under Division
421
of the
Income Tax Assessment Act 1997
to a tax offset for the income year.
3L(2)
The Commissioner must, as soon as practicable after the second 30 June after the financial year corresponding to the income year, make publicly available the information mentioned in subsection
(3)
.
3L(3)
The information is as follows:
(a)
the entity
'
s name;
(b)
the entity
'
s ABN or, if the first information the entity gave the Commissioner indicating the entity
'
s entitlement to the tax offset does not include the entity
'
s ABN but does include the entity
'
s ACN (within the meaning of the
Corporations Act 2001
), the entity
'
s ACN;
(c)
the sum of the amounts of the tax offsets that the entity is entitled to under Division
421
of the
Income Tax Assessment Act 1997
for the income year, where the amount of each tax offset is worked out according to the first information that the entity gave the Commissioner indicating the entity
'
s entitlement to the tax offset.
3L(4)
Subsection
(5)
applies if:
(a)
the entity gives the Commissioner notice, in the approved form, that the information mentioned in subsection
(3)
contains an error; and
(b)
the notice contains information that corrects the error.
3L(5)
The Commissioner may at any time make the information mentioned in paragraph
(4)(b)
publicly available, in accordance with subsection
(2)
, in order to correct the error.
3L(6)
To avoid doubt, if the Commissioner considers that information made publicly available under subsection
(2)
fails to reflect all of the information required to be made publicly available under that subsection, the Commissioner may at any time make publicly available other information in order to remedy the failure.
3L(7)
An expression used in this section and in the
Income Tax Assessment Act 1997
has the same meaning in this section as in that Act.
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