Document ID: chunk:federal_register_of_legislation:C2012A00082:clause:1_15d:p1
Version: federal_register_of_legislation:C2012A00082
Segment Type: clause
Provision Reference: sch 1 cl 15D (pt 1/2)
Character Range: 124307–127123

15D  Reports about recoverable advances and recoverable payments
 (1) During the applicable publication period for a reporting period, the Commissioner must publish, in such manner as the Commissioner thinks fit, a report that sets out:
 (a) both:
 (i) the number of advances made under subsection 15B(1) during the reporting period; and
 (ii) the total amount of those advances; and
 (b) both:
 (i) the number of payments made under subsection 15C(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)(b) of this section does not require a report to deal with a payment unless, before the preparation of the report, an Australian Taxation Office official was aware the payment was made under subsection 15C(1).
 (4) For the purposes of this section, if:
 (a) a payment was made under subsection 15C(1) in a reporting period; and
 (b) because of subsection (3) 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, an Australian Taxation Office official becomes aware that the payment was made under subsection 15C(1);
the payment is subject to a deferred reporting obligation in relation to the later reporting period.
 (5) If one or more payments made under subsection 15C(1) during a reporting period are subject to a deferred reporting obligation in relation to a later reporting period, the Commissioner 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 Commissioner thinks fit, the paragraph (a) report.

Reporting period
 (6) For the purposes of this section, a reporting period is:
 (a) a financial year; or
 (b) if a shorter recurring period is specified in a legislative instrument made by the Minister—that period.

Applicable publication period
 (7) 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 specified, in relation to the reporting period, in a legislative instrument made by the Minister—that number of months;
beginning immediately after the end of the reporting period.

Australian Taxation Office official
 (8)