Commonwealth Consolidated Acts Commonwealth Consolidated ActsAct No. 28 of 2003 as amended
This compilation was prepared on 1 July 2008
taking into account amendments up to Act No. 26 of 2008
The text of any of those
amendments not in force
on that date is appended in the Notes section
The operation of amendments that have been incorporated may
be
affected by application provisions that are set out in the Notes section
Prepared by the Office of
Legislative Drafting and Publishing,
Attorney‑General's Department,
Canberra
Contents
Part 1--Preliminary 1
1............ Short title [see Note 1] ....................................................................... 1
2............ Commencement [see Note 1] .............................................................. 1
3............ Objects of this Act ............................................................................. 1
4............ Definitions .......................................................................................... 1
5............ Geographical application of this Act .................................................. 2
Part 2--Establishment and functions of the Inspector‑General of Taxation 3
Division 1--Establishment of the Inspector‑General of Taxation 3
6............ Inspector‑General of Taxation ............................................................ 3
Division 2--Functions of the Inspector‑General 4
7............ Functions of the Inspector‑General .................................................... 4
8............ When a review may be conducted ...................................................... 4
9............ Setting the Inspector‑General's work program .................................. 5
10.......... Reporting on reviews .......................................................................... 5
11.......... Public release of reports ..................................................................... 6
Division 3--Obtaining information, documents etc. for the purposes of reviews 7
12.......... Purposes for which powers may be exercised .................................... 7
13.......... Inspector‑General may invite submissions ........................................ 7
14.......... Inspector‑General may request Commissioner of Taxation to provide information and documents etc. 8
15.......... Inspector‑General may require tax officials to provide information and documents etc. 9
16.......... Certain excuses are not available in relation to section 15 requirements 10
17.......... Protection from liability for people making submissions or complying with requests or requirements 11
18.......... No loss of legal professional privilege .............................................. 12
19.......... Inspector‑General may keep documents .......................................... 12
20.......... Inspector‑General may make and keep copies of documents .......... 13
21.......... Access to ATO premises ................................................................. 13
Division 4--Handling sensitive or confidential information 14
22.......... Information that would be prejudicial to the public interest ............ 14
23.......... Taxpayer information ....................................................................... 15
24.......... Identifying tax officials ..................................................................... 16
25.......... Criticising the ATO or tax officials .................................................. 17
26.......... Confidential submissions .................................................................. 18
27.......... Legal professional privilege .............................................................. 18
Part 3--Administrative provisions about the Inspector‑General and staff 20
28.......... Appointment .................................................................................... 20
29.......... Acting appointment .......................................................................... 20
30.......... Remuneration .................................................................................... 21
31.......... Leave ................................................................................................. 21
32.......... Engaging in other paid work ............................................................. 21
33.......... Disclosure of interests ...................................................................... 21
34.......... Resignation ....................................................................................... 23
35.......... Termination of appointment ............................................................ 23
36.......... Staff and consultants ........................................................................ 23
Part 4--Other matters 25
37.......... Secrecy .............................................................................................. 25
38.......... Reporting breaches of duty or misconduct ....................................... 26
39.......... Victimisation ..................................................................................... 26
40.......... Protection from liability for Minister, Inspector‑General etc. ......... 28
41.......... Annual report ................................................................................... 28
42.......... Delegation of certain powers by Inspector‑General ......................... 29
43.......... Regulations ....................................................................................... 29
44.......... Schedule(s) ........................................................................................ 30
Schedule 1--Consequential amendments 31
Freedom of Information Act 1982 31
National Crime Authority Act 1984 31
Notes 33
Notes to
the
Inspector-General of Taxation Act 2003 Note 1 The Inspector-General of Taxation Act 2003 as shown in
this compilation comprises Act No. 28, 2003 amended as indicated in the
Tables below. Table of Acts
|
Act |
Number |
Date |
Date of commencement |
Application, saving or transitional provisions |
|
Inspector‑General of Taxation Act 2003 |
28, 2003 |
15 Apr 2003 |
16 Apr 2003 |
|
|
Superannuation Legislation Amendment (Trustee Board and Other Measures) (Consequential Amendments) Act 2008 |
26, 2008 |
23 June 2008 |
Schedule 1 (items 77-80): Royal Assent |
-- |
Table of Amendments
|
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted |
|
|
Provision affected |
How affected |
|
Part 3 |
|
|
S. 35.................................... |
am. No. 26, 2008 |