(1) The functions of the Inspector-General are:

(a)

to review:

(i) systems established by the Australian Taxation Office to administer the tax laws, including systems for dealing or communicating with the public generally, or with particular people or organisations, in relation to the administration of the tax laws; and (ii) systems established by tax laws, but only to the extent that the systems deal with administrative matters; and

(b)

to report on those reviews, setting out:

(i) the subject and outcome of the review; and (ii) any recommendations that the Inspector-General thinks appropriate concerning how the system reviewed could be improved. (2) The reference in subparagraph (1)(a)(ii) to administrative matters includes, for example, the process for assessing, collecting, paying or recovering amounts under a tax law, or the enforcement of a tax law. However, it does not include rules imposing or creating an obligation to pay an amount under a tax law, or rules dealing with the quantification of such an amount.