Proposal to include criticism of the ATO or tax officials in a report

(1) This section applies if it is proposed to include in a report under section 10 or 41 material that is expressly or impliedly critical of:

(a)

the Australian Taxation Office or a part of the Australian Taxation Office; or

(b)

a tax official or a group of tax officials.

Commissioner to be given opportunity to make submissions

(2) The material must not be included in the report unless the Inspector-General has given the Commissioner of Taxation, or a person authorised in writing by the Commissioner, a reasonable opportunity to make submissions to the Inspector-General in relation to the subject of the criticism.

Note: Compliance with this subsection for the purposes of including material in a report under section 10 also counts as compliance for the purposes of including substantially the same material in a report under section 41.

How submissions may be made

(3) The Commissioner or the authorised person may choose to make either or both written or oral submissions. (4) If the Commissioner or the authorised person chooses to make oral submissions, the Commissioner or authorised person may:

(a)

make the submissions personally; or

(b)

choose another person to make the submissions on the Commissioner's or authorised person's behalf (whether or not the Commissioner or authorised person is present during those submissions).

Protection from liability for people making submissions

(5) A person who, in good faith, makes a submission under this section is not liable:

(a)

to any proceedings for contravening any other law because of that conduct; or

(b)

to civil proceedings for loss, damage or injury of any kind suffered by another person because of that conduct.

No loss of legal professional privilege

(6) Information or a document does not cease to be the subject of legal professional privilege merely because it is included or referred to in a submission made under this section.