INCOME TAX ASSESSMENT ACT 1936 - SECT 14 Annual report
INCOME TAX ASSESSMENT ACT 1936 - SECT 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.