Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012
352‑10 Commissioner must prepare annual 352‑10 Commissioner must prepare annual report on MRRT law
Start here
Get a plain-English read of 352‑10 Commissioner must prepare annual
Turn the raw legal text into a practical explanation grounded in Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012.
352‑10 Commissioner must prepare annual report on MRRT law
(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 *MRRT law during the year ending on that 30 June. (2) The report must include a report on any breaches or evasions of the *MRRT law 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.
28 Subsection 353‑10(1) in Schedule 1
Repeal the subsection (including the note), 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 the administration or operation of: (i) an *indirect tax law; or (ii) the *MRRT law; or (iii) 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 the administration or operation of: (i) an indirect tax law; or (ii) the MRRT law; or (iii) 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 the administration or operation of: (i) an indirect tax law; or (ii) the MRRT law; or (iii) this Schedule.
Note: Failing to comply with a requirement can be an offence under section 8C or 8D.
29 Section 353‑15 in Schedule 1 (heading)
Repeal the heading, substitute: