352‑5 Commissioner must prepare annual r352‑5 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.

46 Subsection 353‑10(1) in Schedule 1

Repeal the subsection, substitute:

(1) The Commissioner may by notice in writing require you to do all or any of the following: (a) to give the Commissioner any information that the Commissioner requires for the purpose of: (i) the application of an *indirect tax law in relation to you or any other entity; or (ii) the administration or operation of this Schedule (other than Division 340); (b) to attend and give evidence before the Commissioner, or an individual authorised by the Commissioner, for the purpose of: (i) the application of an indirect tax law in relation to you or any other entity; or (ii) the administration or operation of this Schedule (other than Division 340); (c) to produce to the Commissioner any documents in your custody or under your control for the purpose of: (i) the application of an indirect tax law in relation to you or any other entity; or (ii) the administration or operation of this Schedule.

Note: Failing to comply with a direction can be an offence against section 8C.

47 Subsection 353‑10(3) in Schedule 1

Omit “persons”, substitute “entities”.

48 At the end of Division 353 in Schedule 1

Add: