Commonwealth Numbered Acts

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INSPECTOR-GENERAL OF TAXATION ACT 2003 - SECT 26

Confidential submissions

Confidential submissions not to be made available or reported

(1) If a person who makes a submission under section 13 has told the Inspector-General, or a member of the Inspector-General's staff, that the submission is to be kept confidential, then:

(a)
the submission, or a record of the submission, must not be made available under subsection 13(3); and

(b)
information contained in the submission must not be included in a report under section 10 or 41.

Restriction does not apply if same information is obtained by other means

(2) However, paragraph (1)(b) does not prevent the inclusion in a report of information contained in a submission if the same information has also been obtained by the Inspector-General, or a member of the Inspector-General's staff, by other means.



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