Document ID: chunk:federal_register_of_legislation:C2014C00464:clause:5_45
Version: federal_register_of_legislation:C2014C00464
Segment Type: clause
Provision Reference: sch 5 cl 45
Character Range: 82233–83382

45  Before Division 353 in Schedule 1
Insert:

Division 352—Accountability of the Commissioner

Table of Subdivisions
 Guide to Division 352
352‑A Accountability of the Commissioner in respect of indirect tax laws

Guide to Division 352

352‑1  What this Division is about
      This Division requires the Commissioner to prepare an annual report on the working of the indirect tax laws.

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.