Commonwealth Consolidated Acts

INSPECTOR-GENERAL OF TAXATION ACT 2003 - SECT 26

Confidential submissions not to be made available or reported

             (1)  If a person who makes a submission under section 13 has told the Inspector‑General, or a member of the Inspector‑General's staff, that the submission is to be kept confidential, then:

                     (a)  the submission, or a record of the submission, must not be made available under subsection 13(3); and

                     (b)  information contained in the submission must not be included in a report under section 10 or 41.

Restriction does not apply if same information is obtained by other means

             (2)  However, paragraph (1)(b) does not prevent the inclusion in a report of information contained in a submission if the same information has also been obtained by the Inspector‑General, or a member of the Inspector‑General's staff, by other means.