Commonwealth Consolidated Acts

INSPECTOR-GENERAL OF TAXATION ACT 2003 - SECT 8

             (1)  The Inspector‑General may conduct a review on his or her own initiative.

Note:          For example, the Inspector‑General may conduct a review on a matter that has been drawn to his or her attention by taxpayers, tax professionals or the Commonwealth Ombudsman.

             (2)  The Inspector‑General may be directed, in writing, by the Minister to conduct a review. On receipt of a direction, the Inspector‑General must include the review in his or her work program under section 9.

Note:          Under section 9, the Inspector‑General has discretion in deciding how to include the review in the work program (including, for example, what priority to give the review).

             (3)  The Inspector‑General may be requested to conduct a review by:

                     (a)  the Minister; or

                     (b)  the Commissioner of Taxation; or

                     (c)  a resolution of either House, or of both Houses, of the Parliament; or

                     (d)  a resolution of a Committee of either House, or of both Houses, of the Parliament.

However, the Inspector‑General is not required to comply with the request.