15DReports about recoverable advances and recoverable payments

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:

 (i) the number of advances made under subsection 15B(1) during the reporting period; and

 (ii) the total amount of those advances; and

 (i) the number of payments made under subsection 15C(1) during the reporting period; and

 (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).

 (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);

 (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:

 (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.

 (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;

Australian Taxation Office official

 (8) For the purposes of this section, Australian Taxation Office official means an official (within the meaning of the Financial Management and Accountability Act 1997) who is in the Australian Taxation Office or is part of the Australian Taxation Office.

Wool Services Privatisation Act 2000