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Inspector-General of Taxation Act 2003
In force
Administered by
Department of the Treasury
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C2004A01106
15 April 2003
-
22 June 2008
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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 When a review may be conducted
9 Setting the Inspector-General’s work program
10 Reporting on reviews
11 Public release of reports
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Division 3—Obtaining information, documents etc. for the purposes of reviews
12 Purposes for which powers may be exercised
13 Inspector-General may invite submissions
14 Inspector-General may request Commissioner of Taxation to provide information and documents etc.
15 Inspector-General may require tax officials to provide information and documents etc.
16 Certain excuses are not available in relation to section 15 requirements
17 Protection from liability for people making submissions or complying with requests or requirements
18 No loss of legal professional privilege
19 Inspector-General may keep documents
20 Inspector-General may make and keep copies of documents
21 Access to ATO premises
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Division 4—Handling sensitive or confidential information
22 Information that would be prejudicial to the public interest
23 Taxpayer information
24 Identifying tax officials
25 Criticising the ATO or tax officials
26 Confidential submissions
27 Legal professional privilege
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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
33 Disclosure of interests
34 Resignation
35 Termination of appointment
36 Staff and consultants
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Part 4—Other matters
37 Secrecy
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 Inspector-General
43 Regulations
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44 Schedule(s)
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Schedule 1—Consequential amendments
Freedom of Information Act 1982
National Crime Authority Act 1984