Appendix 1: Reporting on specific legislation

There is specific legislation administered by the Commissioner of Taxation that includes a reporting requirement. Table 4.1 addresses this requirement.

We also have several reporting requirements for laws not administered by the Commissioner. Table 4.2 addresses those requirements.

TABLE 4.1: Reporting requirements in laws administered by the Commissioner
 

Legislation

Section 29

A New Tax System (Australian Business Number) Act 1999  
See: Easier access to business digital servicesAustralian Business Register, Highlights of 2015–16

Section 10

Commonwealth Places Windfall Tax (Collection) Act 1998  
See: See below

Section 12

Franchise Fees Windfall Tax (Collection) Act 1997  
See: See below

Section 8

Fringe Benefits Tax (Application to the Commonwealth) Act 1986  
See: See below

Section 4

Fringe Benefits Tax Assessment Act 1986  
See: Table 2.2 ATO net tax collections, 2011–12 to 2015–16See below

Section 14

Income Tax Assessment Act 1936, (see: Redesigning tax advice and guidance, Practical compliance guidelines deliver savings to taxpayers, Table 2.2 ATO net tax collections, 2011–12 to 2015–16), includes:

Section 16

Petroleum Resource Rent Tax Assessment Act 1987  
See: Transparency, Table 2.2 ATO net tax collections, 2011–12 to 2015–16

Section 93

Small Superannuation Accounts Act 1995  
See: See below

Section 54 & section 12G

Superannuation (Government Co-contribution for Low Income Earners) Act 2003  
See: Table 2.13 Administered expenses, 2013–14 to 2015–16, Table 2.14 Administered programs, 2015–16, Table 4.21 Budgeted expenses and resources for Outcome 1, 2015–16

Section 41

Superannuation (Unclaimed Money and Lost Members) Act 1999  
See: Revenue collection, Table 2.11 Program 1.1 Australian Taxation Office, 2013–14 to 2015–16, Table 2.14 Administered programs, 2015–16

Section 31

Superannuation Contributions Tax (Assessment and Collection) Act 1997 
See: Super – making it easier for people to manage their accounts

Section 27

Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 
See: See below

Section 44

Superannuation Guarantee (Administration) Act 1992  
See: Helping employers meet their super obligations, Table 2.2 ATO net tax collections, 2011–12 to 2015–16, Table 2.11 Program 1.1 Australian Taxation Office, 2013–14 to 2015–16, Table 2.13 Administered expenses, 2013–14 to 2015–16, Table 2.14 Administered programs, 2015–16

Section 3B

Taxation Administration Act 1953  
See: Table 4.18 Requesting agencies and ATO‑initiated disclosures, 2015–16

Section 352-5, Schedule 1

Taxation Administration Act 1953  
See: Protecting Australia’s tax baseAppendix 10: Use of access powersSee below

Section 7

Taxation (Interest on Overpayments and Early Payments) Act 1983 
See:  Table 2.13 Administered expenses, 2013–14 to 2015–16, Table 2.14 Administered programs, 2015–16, Table 4.21 Budgeted expenses and resources for Outcome 1, 2015–16

Section 22

Termination Payments Tax (Assessment and Collection) Act 1997  
See: See below

Commonwealth Places Windfall Tax (Collection) Act 1998

There was no activity to report under this Act during 2015–16.

Franchise Fees Windfall Tax (Collection) Act 1997

There was no activity to report under this Act during 2015–16.

Fringe Benefits Tax (Application to the Commonwealth) Act 1986

There was no activity to report under this Act during 2015–16.

Fringe Benefits Tax Assessment Act 1986

The ATO undertook 1,467 compliance activities, and identified and raised $34.7 million in fringe benefits tax liabilities.

Small Superannuation Accounts Act 1995

There was no activity to report under this Act during 2015–16.

Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997

There was no activity to report under this Act during 2015–16.

Taxation Administration Act 1953, (subsection 355-55(1), Disclosures to Ministers)

  • Three requests were made to disclose information.
  • There were 71 occasions on which information was disclosed.
  • The information was disclosed on:
  • 58 occasions to the Hon. Kelly O’Dwyer MP, Minister for Small Business and Assistant Treasurer
  • 11 occasions to the Hon. Josh Frydenberg MP, Assistant Treasurer
  • 1 occasion to the Hon. Scott Morrison MP, Treasurer
  • 1 occasion to the Hon. Alex Hawke MP, Assistant Minister to the Treasurer.

Termination Payments Tax (Assessment and Collection) Act 1997

There was no activity to report under this Act during 2015–16.

Trust Recoupment Tax Assessment Act 1985

There was no activity to report under this Act during 2015–16.

TABLE 4.2 Other reporting requirements

Legislation

Section 311A Commonwealth Electoral Act 1918 
See: Appendix 9: Advertising, direct mail, media placement and market research

Section 15LDCrimes Act 1914 (Assumed identities) 
See: Appendix 10: Use of access powers

Subsection 12(4) Data-matching Program (Assistance and Tax) Act 1990 
See: Ensuring no one is left behind in the transition to digital, Active engagement promotes willing participationBuilding purposeful and respectful relationships, Highlights of 2015–16

Section 516A Environment Protection and Biodiversity Conservation Act 1999 
See: Property and environment

Subsection 42(1) Public Governance, Performance and Accountability Act 2013 
See: Protecting Australia’s tax base, Table 2.14 Administered programs, 2015–16, Table 4.20 Agency resource statement, 2015–16

Section 8 Freedom of Information Act 1982  
See: Freedom of information

Paragraph 11 Legal Services Directions 2005 
See: Minimising and resolving disputes through early engagement, Significant cases

Schedule 2, Part 4, Clause 4 Work Health and Safety Act 2011  
See: Internal processes, Health and safety

NOTES

The references are limited to reporting requirements under law. As a matter of Commonwealth policy, other information is also required to be included in this report. For example, the Commonwealth Fraud Control Framework 2014 requires that information about our fraud-prevention and control procedures to be included. That information appears in Part 3.

The page references indicate where in this report we address each requirement. Page references are not exhaustive; other discussions of our activities and outcomes in the report are relevant to a number of the requirements.