Taxation Administration Act 2001
sec.113DHow reportable information may be collected
Start here
Get a plain-English read of sec.113D
Turn the raw legal text into a practical explanation grounded in Taxation Administration Act 2001.
sec.113D How reportable information may be collected
The commissioner may require a person who is providing information under a tax law to give the commissioner reportable information. The requirement under this section is an information requirement for which a failure to comply is an offence under section 121 . Without limiting subsection (1) , the commissioner may require reportable information to be given with an instrument or ELN transaction document lodged, or an application made, under a tax law. This section does not limit the circumstances in which the commissioner may collect reportable information. s 113D ins 2017 No. 20 s 32 amd 2018 No. 27 s 81 (sec.113D-ssec.1) The commissioner may require a person who is providing information under a tax law to give the commissioner reportable information. The requirement under this section is an information requirement for which a failure to comply is an offence under section 121 . (sec.113D-ssec.2) Without limiting subsection (1) , the commissioner may require reportable information to be given with an instrument or ELN transaction document lodged, or an application made, under a tax law. (sec.113D-ssec.3) This section does not limit the circumstances in which the commissioner may collect reportable information.