(1) The Inspector-General may conduct a review on his or her own initiative.

Note: For example, the Inspector-General may conduct a review on a matter that has been drawn to his or her attention by taxpayers, tax professionals or the Commonwealth Ombudsman.

(2) The Inspector-General may be directed, in writing, by the Minister to conduct a review. On receipt of a direction, the Inspector-General must include the review in his or her work program under section 9.

Note: Under section 9, the Inspector-General has discretion in deciding how to include the review in the work program (including, for example, what priority to give the review).

(3) The Inspector-General may be requested to conduct a review by:

(a)

the Minister; or

(b)

the Commissioner of Taxation; or

(c)

a resolution of either House, or of both Houses, of the Parliament; or

(d)

a resolution of a Committee of either House, or of both Houses, of the Parliament.