Part V

 Miscellaneous

18. Reporting

Despite Chapter 6 of the Tax Administration Act, the Commissioner must annually submit to the Minister a report, in the form and manner that the Minister may prescribe, within six months from the date of submission of environmental levy accounts and payments contemplated in section 17 advising the Minister in respect of that tax period of-

(a)     the total amount of greenhouse gas emissions reported in respect of which taxpayers are liable for the carbon tax; and

(b)     the amount of carbon tax collected.