Commonwealth Consolidated Acts

INSPECTOR-GENERAL OF TAXATION ACT 2003 - SECT 12

Actual conduct of a review

             (1)  This Division confers powers that may be exercised for the purposes of conducting a review.

Deciding whether to conduct a review

             (2)  The powers conferred by this Division also apply for the purposes of deciding whether a review should be conducted. For this purpose:

                     (a)  a reference to conducting a review is taken to be a reference to making such a decision; and

                     (b)  a reference to submissions, information, documents or questions relevant to a review is taken to be a reference to submissions, information, documents or questions relevant to making such a decision; and

                     (c)  documents produced under section 14 or 15 for the purpose of making such a decision may, if the decision is that a review is to be conducted, continue to be kept under section 19 for as long as is necessary for the purposes of conducting the review.