Commonwealth Consolidated Acts

INSPECTOR-GENERAL OF TAXATION ACT 2003 - SECT 14

                   For the purposes of conducting a review, the Inspector‑General may request the Commissioner of Taxation:

                     (a)  to give the Inspector‑General, or a member of the Inspector‑General's staff, information relevant to the review, or arrange for another tax official to do so; or

                     (b)  to produce to the Inspector‑General, or a member of the Inspector‑General's staff, documents relevant to the review, or arrange for another tax official to do so; or

                     (c)  to attend before the Inspector‑General, or a member of the Inspector‑General's staff, to answer questions relevant to the review, or arrange for another tax official to do so.

Note 1:       For restrictions on the power given by this section, see section 22 (information that would be prejudicial to the public interest).

Note 2:       Section 17 protects a person complying with a request in good faith from liability to a penalty or damages.

Note 3:       Section 18 provides that compliance with a request does not result in a loss of legal professional privilege.