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Thursday, 27 March 2003
Page: 13879

Bill returned from the Senate with further amendments.

Ordered that the amendments be considered forthwith.

Senate's further amendments—

(1) Clause 3, page 2 (lines 3 to 5), omit the clause, substitute:

3 Objects of this Act

The objects of this Act are to:

(a) improve the administration of the tax laws for the benefit of all taxpayers; and

(b) provide independent advice to the government on the administration of the tax laws; and

(c) identify systemic issues in the administration of the tax laws.

(2) Clause 8, page 5 (lines 30 to 32), omit subclause (2), substitute:

(2) The Inspector-General may be directed, in writing, by the Minister to conduct a review. On receipt of a direction, the Inspector-General must include the review in his or her work program under section 9.

Note: Under section 9, the Inspector-General has discretion in deciding how to include the review in the work program (including, for example, what priority to give the review).

(3) Clause 11, page 7 (lines 2 to 5), omit the clause, substitute:

11 Public release of reports

(1) The Minister must cause a copy of each report under section 10 to be tabled in each House of the Parliament, or to be otherwise made publicly available:

(a) before the general publication deadline; or

(b) if the Inspector-General recommends that the tabling or public release of the report be delayed for a specified period—before the extended publication deadline.

(2) For the purposes of subsection (1):

(a) the general publication deadline is the end of 25 sitting days of each House of the Parliament, calculated starting from the day after the day on which the Minister receives the report; and

(b) the extended publication deadline is the end of 25 sitting days of each House of the Parliament, calculated starting from the day after the day on which the period referred to in paragraph (1)(b) ends.

Note: If, because of differences in the days on which the two Houses sit, the 25 sitting day period for the two Houses ends on different days, the relevant deadline is the end of the later of those days.