Commonwealth Consolidated Acts

INSPECTOR-GENERAL OF TAXATION ACT 2003 - SECT 9

    The Inspector - General may, in his or her discretion:

  (a)   decide not to conduct an investigation into a complaint; or

  (b)   if he or she has started such an investigation--decide not to continue investigating the action complained about;

if the Inspector - General is of the opinion that:

  (c)   the complaint is frivolous or vexatious or was not made in good faith; or

  (d)   the complainant does not have a sufficient interest in the subject matter of the complaint; or

  (e)   an investigation, or further investigation, of the action is not warranted having regard to all the circumstances; or

  (f)   the complainant has not yet raised the complaint with the Commissioner or the Tax Practitioners Board (as applicable); or

  (g)   the action came to the complainant's knowledge more than 12 months before the complaint was made; or

  (h)   the complainant has not exercised a right to cause the action to which the complaint relates to be reviewed by a court or by a tribunal constituted by or under a law of the Commonwealth.