Commonwealth Consolidated Acts

INSPECTOR-GENERAL OF TAXATION ACT 2003 - SECT 13

Inviting submissions

             (1)  For the purposes of conducting a review, the Inspector‑General may invite members of the public generally, or particular people or organisations, to make submissions relevant to the review.

Note 1:       Section 17 protects a person making a submission in good faith from liability to damages.

Note 2:       Section 18 provides that making a submission does not result in a loss of legal professional privilege.

Process for inviting or making submissions

             (2)  The Inspector‑General has discretion in deciding matters connected with the process for inviting or making submissions, including:

                     (a)  how to communicate the invitation; and

                     (b)  how submissions may be made.

Note:          For example, the Inspector‑General may:

(a)           advertise in the press or other media seeking written submissions from the public; or

(b)           contact particular people or organisations inviting them to attend a meeting at which they may make oral submissions.

Submissions may be made publicly available

             (3)  The Inspector‑General may, in any way he or she thinks appropriate, make any submission, or a written record (which may be a summary) of any oral submission, available to the public generally, or to particular people or organisations.

Note:          For restrictions on the power given by this subsection, 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 26 (confidential submissions).