Commonwealth Consolidated Acts

INSPECTOR-GENERAL OF TAXATION ACT 2003 - SECT 4

In this Act:

"Inspector-General" means the Inspector-General of Taxation referred to in section 6.

"Inspector-General's staff" means:

                     (a)  the staff referred to in subsection 36(1); and

                     (b)  any employees or officers whose services are made available as referred to in subsection 36(3); and

                     (c)  any consultants engaged under subsection 36(4).

"review" means a review referred to in section 7.

"tax law" means:

                     (a)  an Act, or a part of an Act, which the Commissioner of Taxation administers, or of which the Commissioner has the general administration; or

                     (b)  an Act, or a part of an Act, to the extent it contains powers or functions that are delegated to the Commissioner of Taxation or to other tax officials; or

                     (c)  regulations, or other subordinate legislation, made under an Act, or a part of an Act, covered by paragraph (a) or (b).

"tax official" means:

                     (a)  the Commissioner of Taxation; or

                     (b)  a Second Commissioner of Taxation; or

                     (c)  a Deputy Commissioner of Taxation; or

                     (d)  a person engaged under the Public Service Act 1999 , or an employee or officer of an authority of the Commonwealth, performing duties in the Australian Taxation Office; or

                     (e)  a person engaged on behalf of the Commonwealth by the Commissioner of Taxation, or by another tax official, to provide services related to the administration of the tax laws; or

                      (f)  a person who:

                              (i)  is a member of a body established for the sole purpose of assisting the Commissioner of Taxation in the administration of an aspect of the tax laws; and

                             (ii)  receives, or is entitled to receive, remuneration (but not merely allowances) from the Commonwealth in respect of his or her membership of the body.

"taxpayer" means a person or other entity who is, was, or may become, liable to pay tax under any tax law.