Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 3B

             (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.

       (1AA)  A report under subsection (1) in relation to a year ending on 30 June shall:

                     (a)  include information concerning:

                              (i)  any breaches or evasions of Part IV; and

                             (ii)  any breaches of undertakings given for the purposes of subsection l4C(2);

                            of which the Commissioner has notice; and

                     (b)  set out, in relation to each general category of offence and in relation to each law enforcement agency:

                              (i)  the number of occasions (if any) during the year on which the Commissioner was requested by, or on behalf of, the head of the agency to disclose information under subsection 3E(1) to authorised law enforcement agency officers representing the agency; and

                             (ii)  the number of occasions (if any) during the year on which information was disclosed under subsection 3E(1) to authorised law enforcement agency officers representing the agency; and

                     (c)  set out, in relation to each general category of offence and in relation to each eligible Royal Commission:

                              (i)  the number of occasions (if any) during the year on which the Commissioner was requested by, or on behalf of, the Chairperson of the eligible Royal Commission to disclose information under subsection 3E(1) to authorised Royal Commission officers representing the eligible Royal Commission; and

                             (ii)  the number of occasions (if any) during the year on which information was disclosed under subsection 3E(1) to authorised Royal Commission officers representing the eligible Royal Commission; and

                     (d)  set out, in relation to ASIO:

                              (i)  the number of occasions (if any) during the year on which the Commissioner was requested by, or on behalf of, the Director‑General of Security to disclose information under subsection 3EA(1) to an authorised ASIO officer; and

                             (ii)  the number of occasions (if any) during the year on which information was disclosed under subsection 3EA(1) to an authorised ASIO officer; and

                     (e)  set out:

                              (i)  the number of occasions (if any) during the year on which the Commissioner was requested to disclose documents under subsection 3G(1) in relation to the Project Wickenby taskforce; and

                             (ii)  the number of occasions (if any) during the year on which the Commissioner disclosed documents under that subsection; and

                      (f)  set out, in relation to a taskforce that has been prescribed under section 3H:

                              (i)  the number of occasions (if any) during the year on which the Commissioner was requested to disclose documents under subsection 3H(1) in relation to the taskforce; and

                             (ii)  the number of occasions (if any) during the year on which the Commissioner disclosed documents under that subsection.

          (1B)  Subsection (1) does not apply in relation to Part III and sections 13J, 15 and 15A insofar as that Part and those sections apply in relation to the Development Allowance Authority Act 1992 .

             (2)  The Minister shall cause a copy of a report furnished under subsection (1) 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.

             (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.

             (4)  In this section:

"this Act" does not include Part IVC except insofar as it relates to Part IV.