INSPECTOR-GENERAL OF TAXATION ACT 2003 - SECT 15 Certain provisions of the Ombudsman Act 1976 apply
INSPECTOR-GENERAL OF TAXATION ACT 2003 - SECT 15
Certain provisions of the Ombudsman Act 1976 applyEach of the following provisions of the Ombudsman Act 1976 also applies in relation to the Inspector - General with the modifications set out in the following table:
(a) subsections 3(1), to the extent that it provides for the definitions of Agency Head , authorized person , Commonwealth service provider , disclosable conduct and law enforcement agency ;
(b) subsections 3(2) to (6) and subsection 3(7);
(d) subsections 5(2), (3) and (3A);
(f) subsections 6(5), (9) to (11) and (16) to (19);
(g) sections 6C, 7 and 7A;
(h) section 8, other than paragraphs ( 7A)(b) and (10)(ba) to (d) and subsections ( 8), (9), (10B), (10C) and (12);
(i) sections 9 to 19, other than subsections 16(4) and (5);
(j) sections 35AA to 37.
How each of those provisions applies in relation to the Inspector - General | ||
Item | The provision applies as if a reference in that provision to: | were a reference to: |
1 | the Ombudsman | the Inspector - General |
2 | an investigation under the Ombudsman Act 1976 | an investigation under this Act |
3 | a complaint under the Ombudsman Act 1976 | a complaint under this Act |
4 | any of the following: (a) a Department; (b) a prescribed authority; (c) a Department or a prescribed authority | the entity identified under section 16 of this Act |
5 | another person who is not a Department or prescribed authority | another person who is not: (a) a Department of State; or (b) an authority of the Commonwealth |
6 | either of the following: (a) principal officer of a Department or prescribed authority; (b) Secretary of a Department | either of the following: (a) Commissioner; (b) Chair of the Tax Practitioners Board |
7 | an officer of a Department or prescribed authority (that is not a reference to the principal officer) | tax official |
8 | officer within the meaning of section 35 of the Ombudsman Act 1976 | either of the following: (a) the Inspector - General; (b) a member of the Inspector - General's staff |
9 | paragraph 5(1)(b) of the Ombudsman Act 1976 | paragraph 7(1)(b) of this Act |
10 | enactment | either of the following: (a) Act; (b) instrument made under an Act |
11 | in the Ombudsman Act 1976 | either of the following: (a) in the Ombudsman Act 1976 ; (b) in this Act. |
12 | any of the following: (a) the Minister administering the Ombudsman Act 1976 ; (b) the Minister administering the Department; (c) the responsible Minister; (d) the Prime Minister | the Minister administering this Act |
13 | either of the following: (a) a report under Division 2 of Part II of the Ombudsman Act 1976 ; (b) a report under that Act | either of the following: (a) a report under that Act; (b) a report under this Act |
14 | section 35 (other than subsection ( 5) of that section) | section 37 of this Act |
Note: The above references in provisions of the Ombudsman Act 1976 are
described in substance, rather than form. For example, table item 2
will apply to the phrase "an investigation under this Act" wherever
it appears in any of those provisions.