Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 4

4. (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,
including any breaches or evasions of this Act of which the Commissioner has
notice.

(2) The Minister shall cause a copy of a report furnished under sub-section
(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 sub-section (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.