Commonwealth Consolidated Acts

INSPECTOR-GENERAL OF TAXATION ACT 2003

TABLE OF PROVISIONS

           Long Title

   PART 1--PRELIMINARY

   1.      Short title  
   2.      Commencement  
   3.      Objects of this Act  
   4.      Definitions  
   5.      Geographical application of this Act  

   PART 2--ESTABLISHMENT--AND FUNCTIONS OF THE INSPECTOR-GENERAL OF TAXATION

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

   6.      Inspector - General of Taxation  

           Division 2--Functions of the Inspector-General

   7.      Functions of the Inspector - General  
   8.      Conducting investigations on Inspector - General's own initiative  
   9.      Discretion not to investigate certain complaints  
   10.     Transferring complaints to the Ombudsman  

           Division 3--Powers and duties of the Inspector-General

   15.     Certain provisions of the Ombudsman Act 1976 apply  
   16.     References to a Department or a prescribed authority  
   17.     Further modifications to how some of those provisions apply  
   18.     Reports recommending improvements to taxation laws  

   PART 3--ADMINISTRATIVE--PROVISIONS ABOUT THE INSPECTOR-GENERAL AND STAFF

   28.     Appointment  
   29.     Acting appointment  
   30.     Remuneration  
   31.     Leave  
   32.     Engaging in other paid work  
   34.     Resignation  
   35.     Termination of appointment  
   36.     Staff and consultants  
   36A.    Application of the finance law  

   PART 4--INFORMATION--MANAGEMENT

           Division 1--Secrecy

   37.     Secrecy  

           Division 2--Powers relating to tax file numbers

   37B.    Requesting a person's tax file number  
   37C.    Investigations under this Act  

   PART 5--OTHER--MATTERS

   38.     Reporting breaches of duty or misconduct  
   39.     Victimisation  
   40.     Protection from liability for Minister, Inspector - General etc.  
   41.     Annual report  
   42.     Delegation of certain powers by the Inspector - General  
   43.     Regulations