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Tobacco Excise Windfall Recovery (Assessment) Bill 2002

Part 3 Miscellaneous

10   Report of tobacco excise windfall amount to the Parliament

                   As soon as practical, the Commissioner must give a report to the Minister, for presentation to the Parliament, showing the total of the tobacco excise windfall amounts assessed under this Act, and showing a breakdown of the total amount between different classes of assessees.

1 1   Annual report

                   After the end of each financial year, the Commissioner must give a report to the Minister, for presentation to the Parliament, on the operation of this Act during the year.

12   Arrangements with States

             (1)  The Commissioner may make an arrangement with an appropriate officer or authority of a State about any matter in connection with the administration of this Act.

             (2)  In particular, an arrangement may relate to the Commissioner’s delegation of powers or functions under this Act or the regulations.

Note:          Section 8 of the Taxation Administration Act 1953 contains the Commissioner’s delegation power.

13   Regulations

             (1)  The Governor-General may make regulations prescribing matters:

                     (a)  required or permitted by this Act to be prescribed; or

                     (b)  necessary or convenient to be prescribed for carrying out or giving effect to this Act.

             (2)  In particular, the regulations may prescribe penalties for offences against the regulations by way of fines of up to 10 penalty units.

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