Document ID: chunk:federal_register_of_legislation:C2025C00014:section:14
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 14
Character Range: 77578–78415

14  Annual report
 (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 to him or her under subsection (1) to be laid before each House of the Parliament within 15 sitting days of that House after the day on which he or she receives the report.
 (3) For the purposes of section 34C of the Acts Interpretation Act 1901, a report that is required by subsection (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.

Part III—Liability to taxation

Division 1—General