Commonwealth Numbered Acts

TREASURY LAWS AMENDMENT (WORKING HOLIDAY MAKER REFORM) ACT 2016 (NO. 89, 2016) - SCHEDULE 3

Taxation Administration Act 1953

1  Division 352 in Schedule 1 (heading)

Repeal the heading, substitute:

Division 352 -- Commissioner's reporting obligations

2  Section 352-1 in Schedule 1

Omit "an annual report on the working of the indirect tax laws", substitute "annual reports on the working of the indirect tax laws and on working holiday makers".

3  At the end of Division 352 in Schedule 1

Add:

Subdivision 352-C -- Reporting on working holiday makers

                        Table of sections

352-25      Commissioner must prepare annual report on working holiday makers

352-25   Commissioner must prepare annual report on working holiday makers

             (1)  As soon as practicable after 30 June in each year, the Commissioner must prepare and give to the Minister a report relating to:

                     (a)  the taxation of * working holiday makers; and

                     (b)  the registration process referred to in sections 16-146 to 16-148.

             (2)  Without limiting subsection (1), the report must include statistics and information derived by the Commissioner from that registration process.

             (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.