Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 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.

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

  (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

  (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

  (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

  (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).

  (1C)   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 .

  (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.

  (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.

  (4)   In this section:

"this Act" does not include Part   IVC.