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Inspector-General of Taxation Bill 2003

 

 

 

 

 

 

Inspector-General of Taxation Act 2003

 

No. 28, 2003

 

 

 

 

 

An Act to provide for the appointment of an Inspector-General of Taxation, and for related purposes

   

   

   



Contents

Part 1—Preliminary                                                                                                                2

1............ Short title............................................................................................ 2

2............ Commencement.................................................................................. 2

3............ Objects of this Act............................................................................. 2

4............ Definitions.......................................................................................... 2

5............ Geographical application of this Act.................................................. 3

Part 2—Establishment and functions of the Inspector-General of Taxation              4

Division 1—Establishment of the Inspector-General of Taxation         4

6............ Inspector-General of Taxation............................................................ 4

Division 2—Functions of the Inspector-General                                            5

7............ Functions of the Inspector-General.................................................... 5

8............ When a review may be conducted...................................................... 5

9............ Setting the Inspector-General’s work program.................................. 6

10.......... Reporting on reviews.......................................................................... 6

11.......... Public release of reports..................................................................... 7

Division 3—Obtaining information, documents etc. for the purposes of reviews             8

12.......... Purposes for which powers may be exercised.................................... 8

13.......... Inspector-General may invite submissions........................................ 8

14.......... Inspector-General may request Commissioner of Taxation to provide information and documents etc.               9

15.......... Inspector-General may require tax officials to provide information and documents etc.        10

16.......... Certain excuses are not available in relation to section 15 requirements  12

17.......... Protection from liability for people making submissions or complying with requests or requirements 13

18.......... No loss of legal professional privilege.............................................. 13

19.......... Inspector-General may keep documents.......................................... 13

20.......... Inspector-General may make and keep copies of documents.......... 14

21.......... Access to ATO premises................................................................. 14

Division 4—Handling sensitive or confidential information                   15

22.......... Information that would be prejudicial to the public interest............ 15

23.......... Taxpayer information....................................................................... 16

24.......... Identifying tax officials..................................................................... 17

25.......... Criticising the ATO or tax officials.................................................. 18

26.......... Confidential submissions.................................................................. 19

27.......... Legal professional privilege.............................................................. 20

Part 3—Administrative provisions about the Inspector-General and staff                 22

28.......... Appointment.................................................................................... 22

29.......... Acting appointment.......................................................................... 22

30.......... Remuneration.................................................................................... 23

31.......... Leave................................................................................................. 23

32.......... Engaging in other paid work............................................................. 23

33.......... Disclosure of interests...................................................................... 23

34.......... Resignation....................................................................................... 24

35.......... Termination of appointment............................................................ 24

36.......... Staff and consultants........................................................................ 25

Part 4—Other matters                                                                                                         27

37.......... Secrecy.............................................................................................. 27

38.......... Reporting breaches of duty or misconduct....................................... 28

39.......... Victimisation..................................................................................... 28

40.......... Protection from liability for Minister, Inspector-General etc.......... 30

41.......... Annual report................................................................................... 30

42.......... Delegation of certain powers by Inspector-General......................... 31

43.......... Regulations....................................................................................... 32

44.......... Schedule(s)........................................................................................ 32

Schedule 1—Consequential amendments                                                                33

Freedom of Information Act 1982                                                                            33

National Crime Authority Act 1984                                                                        33

 



Inspector-General of Taxation Act 2003

No. 28, 2003

 

 

 

An Act to provide for the appointment of an Inspector-General of Taxation, and for related purposes

[ Assented to 15 April 2003 ]

The Parliament of Australia enacts: