Commonwealth Consolidated Acts

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TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) ACT 1983 - SECT 7

Annual report

  (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.

  (2)   The Minister shall cause a copy of a report furnished to him or her under subsection   (1) to be laid before each House of the Parliament within 15 sitting days of that House after the day on which he or she 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.

 



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