Commonwealth Consolidated Acts

INSPECTOR-GENERAL OF TAXATION ACT 2003 - SECT 24

Reports generally not to name tax officials

             (1)  A report under section 10 or 41 must not name, or otherwise specifically identify, a particular tax official, other than the Commissioner of Taxation, as being a person whose conduct has been considered in the course of a review.

Submissions not to be made available if they name tax officials

             (2)  A submission, or a record of a submission, must not be made available under subsection 13(3) if it names, or otherwise specifically identifies, a particular tax official, other than the Commissioner of Taxation.

However this does not apply to references to parts of the ATO

             (3)  For the purposes of this section, merely naming, or otherwise specifically identifying, a part of the Australian Taxation Office does not constitute naming or identifying a particular tax official.