Senate debates

Wednesday, 16 October 2019

Bills

Treasury Laws Amendment (2019 Tax Integrity and Other Measures No. 1) Bill 2019; In Committee

10:33 am

Photo of Rex PatrickRex Patrick (SA, Centre Alliance) Share this | Hansard source

by leave—I move Centre Alliance amendments (1), (2), (3), (4) and (6) on sheet 8742 together:

(1) Schedule 5, item 2, page 15 (line 15), after "the entity", insert "(the taxation entity)".

(2) Schedule 5, item 2, page 15 (line 25), after paragraph 355-72(1)(d) in Schedule 1, insert:

  (da) in the case of a condition of the primary entity's inclusion in the declared class of entities relating to the Inspector-General of Taxation—immediately before disclosure of the information occurs to the credit reporting bureau:

     (i) the taxation entity has consulted with the Inspector-General of Taxation; and

     (ii) the Inspector-General of Taxation has confirmed the condition applies in relation to the primary entity; and

(3) Schedule 5, item 2, page 16 (line 1), omit "21 days", substitute "42 days".

(4) Schedule 5, item 2, page 16 (line 2), omit "given to", substitute "served on".

(6) Schedule 5, item 2, page 16 (line 23), after subsection 355-72(3) in Schedule 1, insert:

  (3A) If the primary entity has a *registered tax agent or BAS agent, the Commissioner must serve a copy of the notice on the agent.

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