Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_5:p3
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 5 (pt 3/13)
Character Range: 1517389–1520254

in respect of indirect tax laws
352‑C Reporting on working holiday makers

Guide to Division 352

352‑1  What this Division is about
      This Division requires the Commissioner to prepare annual reports on the working of the indirect tax laws and on working holiday makers.

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

Table of sections
352‑5 Commissioner must prepare annual report on indirect tax laws

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

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.

Division 353—Powers to obtain information and evidence

Table of Subdivisions
 Guide to Division 353
353‑A Powers to obtain information and evidence
353‑B Powers to obtain information and evidence from overseas

Guide to Division 353

353‑1  What this Division is about
      This Division gives the Commissioner powers to obtain information and evidence.

Subdivision 353‑A—Powers to obtain information and evidence

Table of sections
353‑10 Commissioner's power
353‑15 Access to premises, documents etc.
353‑20 Checking status of specifically listed deductible gift recipients

353‑10  Commissioner's power
 (1) The Commissioner may by notice in writing require you to do all or any of the following:
 (a) to give the Commissioner any information that the Commissioner requires for the purpose of the administration or operation of a *taxation law;
 (b) to attend and give evidence before the Commissioner, or an individual authorised by the Commissioner, for the purpose of the administration or operation of