(1) The Minister must cause a review to be undertaken of the operation of:
(a) this Part; and
(b) Part IVD of the Taxation Administration Act 1953 .
Note: Part IVD of the Taxation Administration Act 1953 provides for protections for whistleblowers in relation to tax.
(2) The review must be conducted as soon as practicable after the end of 5 years after this section commences.
(3) The Minister must cause a written report about the review to be prepared.
(4) The Minister must cause a copy of the report to be laid before each House of the Parliament within 15 sitting days of that House after the Minister receives the report.