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Inspector-General of Taxation Act 2003
No. 28, 2003
In force
Administered by
Department of the Treasury
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C2025C00678 C08
05 December 2025
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Part 1—Preliminary
1 Short title
2 Commencement
3 Objects of this Act
4 Definitions
5 Geographical application of this Act
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Part 2—Establishment and functions of the Inspector-General of Taxation
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Division 1—Establishment of the Inspector-General of Taxation
6 Inspector-General of Taxation
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Division 2—Functions of the Inspector-General
7 Functions of the Inspector-General
8 Conducting investigations on Inspector-General’s own initiative
9 Discretion not to investigate certain complaints
10 Transferring complaints to the Ombudsman
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Division 3—Powers and duties of the Inspector-General
15 Certain provisions of the Ombudsman Act 1976 apply
16 References to a Department or a prescribed authority
17 Further modifications to how some of those provisions apply
18 Reports recommending improvements to taxation laws
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Part 3—Administrative provisions about the Inspector-General and staff
28 Appointment
29 Acting appointment
30 Remuneration
31 Leave
32 Engaging in other paid work
34 Resignation
35 Termination of appointment
36 Staff and consultants
36A Application of the finance law
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Part 4—Information management
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Division 1—Secrecy
37 Secrecy
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Division 2—Powers relating to tax file numbers
37B Requesting a person’s tax file number
37C Investigations under this Act
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Part 5—Other matters
38 Reporting breaches of duty or misconduct
39 Victimisation
40 Protection from liability for Minister, Inspector-General etc.
41 Annual report
42 Delegation of certain powers by the Inspector-General
43 Regulations
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Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
