(1) During the applicable publication period for a reporting period, the Secretary must cause to be published, in such manner as the Secretary thinks fit, a report that sets out:
(a) both:
(i) the number of payments made under subsection 1061PAAA(1) during the reporting period; and
(ii) the total amount of those payments; and
(b) both:
(i) the number of payments made under subsection 1061PAAB(1) during the reporting period; and
(ii) the total amount of those payments.
(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
(3) Paragraph (1)(a) of this section does not require a report to deal with a payment unless, before the preparation of the report, a Department official was aware the payment was made under subsection 1061PAAA(1).
Note: For Department official , see section 1061PAAE.
(4) Paragraph (1)(b) of this section does not require a report to deal with a payment unless, before the preparation of the report, a Department official was aware the payment was made under subsection 1061PAAB(1).
Note: For Department official , see section 1061PAAE.
(5) For the purposes of this section, if:
(a) a payment was made under subsection 1061PAAA(1) or 1061PAAB(1) in a reporting period; and
(b) either:
(i) because of subsection (3) of this section, paragraph (1)(a) of this section did not require a report to deal with the payment; or
(ii) because of subsection (4) 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, a Department official becomes aware that the payment was made under subsection 1061PAAA(1) or 1061PAAB(1), as the case may be;
the payment is subject to a deferred reporting obligation in relation to the later reporting period.
Note: For Department official , see section 1061PAAE.
(6) If one or more payments made under subsection 1061PAAA(1) during a reporting period are subject to a deferred reporting obligation in relation to a later reporting period, the Secretary 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 Secretary thinks fit, the paragraph (a) report.
(7) If one or more payments made under subsection 1061PAAB(1) during a reporting period are subject to a deferred reporting obligation in relation to a later reporting period, the Secretary 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 Secretary thinks fit, the paragraph (a) report.
Reporting period
(8) For the purposes of this section, a reporting period is:
(a) a financial year; or
(b) if a shorter recurring period is prescribed in an instrument under subsection (9)--that period.
(9) The Minister may, by legislative instrument, prescribe a recurring period for the purposes of paragraph (8)(b).
Applicable publication period
(10) 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 prescribed, in relation to the reporting period, in an instrument under subsection (11)--that number of months;
beginning immediately after the end of the reporting period.
(11) The Minister may, by legislative instrument, prescribe a number of months, in relation to a reporting period, for the purposes of paragraph (10)(b).