Commonwealth Consolidated Acts

INSPECTOR-GENERAL OF TAXATION ACT 2003 - SECT 10

                   After completing a review, the Inspector‑General must make a written report to the Minister setting out:

                     (a)  the subject and outcome of the review; and

                     (b)  any recommendations that the Inspector‑General thinks appropriate concerning how the system reviewed could be improved.

Note:          For limitations on what may be included in reports under this section, see the following provisions:

(a)           section 22 (information that would be prejudicial to the public interest);

(b)           section 23 (taxpayer information);

(c)           section 24 (identifying tax officials);

(d)           section 25 (criticising the ATO or tax officials);

(e)           section 26 (confidential submissions);

(f)            section 27 (legal professional privilege).