Commonwealth Consolidated Acts

INSPECTOR-GENERAL OF TAXATION ACT 2003 - SECT 38

                   If the Inspector‑General forms the opinion either before, during or after conducting a review:

                     (a)  that a person who is or was a tax official has engaged in misconduct; and

                     (b)  that the evidence is of sufficient weight to justify the Inspector‑General doing so;

the Inspector‑General must report the evidence to:

                     (c)  if the person is or was the Commissioner of Taxation--the Minister; or

                     (d)  otherwise--the Commissioner.