Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

View history reference

 View history note

 Hide history note

History

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

Note: See section 3AA .

Chapter 5 - Administration  

View history reference

 View history note

 Hide history note

History

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

PART 5-1 - THE AUSTRALIAN TAXATION OFFICE  

Division 352 - Commissioner ' s reporting obligations  

View history reference

 View history note

 Hide history note

History

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.

Subdivision 352-A - Accountability of the Commissioner in respect of indirect tax laws  

View history reference

 View history note

 Hide history note

History

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

SECTION 352-5   COMMISSIONER MUST PREPARE ANNUAL REPORT ON INDIRECT TAX LAWS  

View history reference

352-5(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 *indirect tax laws during the year ending on that 30 June.

352-5(2)    
The report must include a report on any breaches or evasions of the *indirect tax laws that the Commissioner knows about.

352-5(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.

 View history note

 Hide history note

History

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

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.