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INSPECTOR-GENERAL OF TAXATION ACT 2003 - SECT 13

Inspector-General may invite submissions

Inviting submissions

(1) For the purposes of conducting a review, the Inspector-General may invite members of the public generally, or particular people or organisations, to make submissions relevant to the review.

Note 1: Section 17 protects a person making a submission in good faith from liability to damages.

Note 2: Section 18 provides that making a submission does not result in a loss of legal professional privilege.

Process for inviting or making submissions

(2) The Inspector-General has discretion in deciding matters connected with the process for inviting or making submissions, including:

(a)
how to communicate the invitation; and

(b)
how submissions may be made.

Note: For example, the Inspector-General may:

(a) advertise in the press or other media seeking written submissions from the public; or (b) contact particular people or organisations inviting them to attend a meeting at which they may make oral submissions.

Submissions may be made publicly available

(3) The Inspector-General may, in any way he or she thinks appropriate, make any submission, or a written record (which may be a summary) of any oral submission, available to the public generally, or to particular people or organisations.

Note: For restrictions on the power given by this subsection, see the following provisions:

(a) section 22 (information that would be prejudicial to the public interest); (b) section 23 (taxpayer information); (c) section 24 (identifying tax officials); (d) section 26 (confidential submissions).



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