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Inspector-General of Taxation Bill 2003

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2002

 

 

THE PARLIAMENT OF THE COMMONWEALTH OF AUSTRALIA

 

 

THE SENATE

 

 

Inspector-General of Taxation Bill 2002

 

 

Schedule of the amendments made by the Senate

 

 

 

 

 

(1)     Clause 2, page 2 (lines 1 and 2), omit the clause, substitute:

2  Commencement

                   This Act commences on the day after the day on which the Auditor-General provides a report to both Houses of the Parliament containing the results of an investigation into whether the objectives of the Act can be reasonably met by the appropriation provided for that purpose, together with a certification by the Auditor-General that the objectives can be so met.

(2)     Clause 3, page 2 (lines 3 to 5), omit the clause, substitute:

3  Objects of this Act

                   The objects of this Act are to:

                     (a)  improve the administration of taxation law for the benefit of all taxpayers; and

                     (b)  provide independent advice to government on taxation administration; and

                     (c)  identify systemic issues in taxation administration.

(3)     Clause 7, page 5 (lines 11 and 12), omit subparagraph (ii), substitute:

                             (ii)  systems established by laws including tax laws, but only to the extent that the systems deal with tax administration; and

(4)     Clause 8, page 5 (lines 30 to 32), omit subclause (2).

(5)     Clause 9, page 6 (lines 12 and 13), omit “subsection 8(2) and”.

(6)     Clause 9, page 6 (after line 17), at the end of the clause, add:

             (3)  The Inspector-General must consult at least once a year with persons whom the Inspector-General considers necessary for the discharge of his or her duties, including but not limited to:

                     (a)  taxation professionals;

                     (b)  groups or associations representing taxpayer interests;

                     (c)  the Board of Taxation;

                     (d)  relevant parliamentary committees;

to assist the Inspector-General in setting his or her work program.

(7)     Clause 10, page 6 (after line 1), at the end of the clause, add:

             (2)  After completing a review, the Inspector-General must submit a copy of a report of the review prepared in subsection (1) to the Auditor-General who is authorised by this section to audit any matter he or she considers appropriate arising from the report.

(8)     Clause 11, page 7 (lines 2 to 5), omit the clause, substitute:

11  Public release of reports

                   The Minister must:

                     (a)  cause a report under section 10 to be tabled in each House of the Parliament within 15 sitting days of that House after the day on which the Minister receives the report; and

                     (b)  make the report publicly available.

(9)     Page 32 (after line 18), at the end of Part 4, add:

45  Review of operation of Act

             (1)  The Minister must cause a review of the operation, effectiveness and implications of this Act to be conducted, together with an assessment of the sufficiency or otherwise of the budgetary allocation for the office and functions of the Inspector-General of Taxation.

             (2)  The review must be undertaken as soon as practicable after the fifth anniversary of the commencement of the Act.

             (3)  The Minister must cause a copy of the report of the review to be tabled in each House of the Parliament within six months of the commencement of the review.

 

 

 

 

 

 

HARRY EVANS

Clerk of the Senate

 

 

The Senate

13 December 2002 a.m.