Commonwealth Numbered Acts

INSPECTOR-GENERAL OF TAXATION ACT 2003 NO. 28, 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.      When a review may be conducted  
   9.      Setting the Inspector-General's work program  
   10.     Reporting on reviews  
   11.     Public release of reports  
            
           Division 3—Obtaining information, documents etc. for the purposes of reviews
            
   12.     Purposes for which powers may be exercised  
   13.     Inspector-General may invite submissions  
   14.     Inspector-General may request Commissioner of Taxation to provide information and documents etc.  
   15.     Inspector-General may require tax officials to provide information and documents etc.  
   16.     Certain excuses are not available in relation to section 15 requirements  
   17.     Protection from liability for people making submissions or complying with requests or requirements  
   18.     No loss of legal professional privilege  
   19.     Inspector-General may keep documents  
   20.     Inspector-General may make and keep copies of documents  
   21.     Access to ATO premises  
            
           Division 4—Handling sensitive or confidential information
            
   22.     Information that would be prejudicial to the public interest  
   23.     Taxpayer information  
   24.     Identifying tax officials  
   25.     Criticising the ATO or tax officials  
   26.     Confidential submissions  
   27.     Legal professional privilege  

   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  
   33.     Disclosure of interests  
   34.     Resignation  
   35.     Termination of appointment  
   36.     Staff and consultants  

   PART 4--OTHER MATTERS

   37.     Secrecy  
   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 Inspector-General  
   43.     Regulations  
   44.     Schedule(s)  
           SCHEDULE 1 - Consequential amendments