(1) The Commissioner-General shall submit to the Minister a quarterly report on the total amount of reductions of tax granted to or claimed by taxpayers.

(2) Each report of the Commissioner-General shall categorise reductions of tax by reference to

(a) reductions granted that comply with section 63, subcategorised by reference to

(i) each statutory provision by which the reduction is granted; and

(ii) any criteria or factors set out in Regulations;

(b) reductions granted that do not comply with section 63, including reasons why the reductions were granted; and

(c) reductions claimed but not granted, including reasons why the claims were not granted.