Contents

Part 1--Preliminary                                                                                                              1

1............ Short title [see Note 1] ........................................................................ 1

2............ Commencement [see Note 1] .............................................................. 1

3............ Objects of this Act .............................................................................. 1

4............ Definitions .......................................................................................... 1

5............ Geographical application of this Act ................................................... 2

Part 2--Establishment and functions of the Inspector-General of Taxation         3

Division 1--Establishment of the Inspector-General of Taxation         3

6............ Inspector-General of Taxation ............................................................. 3

Division 2--Functions of the Inspector-General                                             4

7............ Functions of the Inspector-General ..................................................... 4

8............ When a review may be conducted ....................................................... 4

9............ Setting the Inspector-General's work program ................................... 5

10.......... Reporting on reviews .......................................................................... 5

11.......... Public release of reports ...................................................................... 6

Division 3--Obtaining information, documents etc. for the purposes of reviews             7

12.......... Purposes for which powers may be exercised .................................... 7

13.......... Inspector-General may invite submissions .......................................... 7

14.......... Inspector-General may request Commissioner of Taxation to provide information and documents etc.    8

15.......... Inspector-General may require tax officials to provide information and documents etc.            9

16.......... Certain excuses are not available in relation to section 15 requirements 10

17.......... Protection from liability for people making submissions or complying with requests or requirements     11

18.......... No loss of legal professional privilege .............................................. 12

19.......... Inspector-General may keep documents ............................................ 12

20.......... Inspector-General may make and keep copies of documents ............ 13

21.......... Access to ATO premises .................................................................. 13

Division 4--Handling sensitive or confidential information                   14

22.......... Information that would be prejudicial to the public interest ............... 14

23.......... Taxpayer information ........................................................................ 15

24.......... Identifying tax officials ..................................................................... 16

25.......... Criticising the ATO or tax officials ................................................... 17

26.......... Confidential submissions .................................................................. 18

27.......... Legal professional privilege .............................................................. 18

Part 3--Administrative provisions about the Inspector-General and staff             20

28.......... Appointment ..................................................................................... 20

29.......... Acting appointment ........................................................................... 20

30.......... Remuneration .................................................................................... 21

31.......... Leave ................................................................................................. 21

32.......... Engaging in other paid work ............................................................. 21

33.......... Disclosure of interests ....................................................................... 21

34.......... Resignation ....................................................................................... 21

35.......... Termination of appointment .............................................................. 22

36.......... Staff and consultants ......................................................................... 23

Part 4--Other matters                                                                                                        24

37.......... Secrecy .............................................................................................. 24

38.......... Reporting breaches of duty or misconduct ........................................ 25

39.......... Victimisation ..................................................................................... 25

40.......... Protection from liability for Minister, Inspector-General etc. ............ 27

41.......... Annual report .................................................................................... 27

42.......... Delegation of certain powers by Inspector-General .......................... 28

43.......... Regulations ....................................................................................... 28

44.......... Schedule(s) ....................................................................................... 29

Schedule 1--Consequential amendments                                                               30

Freedom of Information Act 1982                                                                           30

National Crime Authority Act 1984                                                                        30

Notes                                                                                                                                              31

  

Notes to the Inspector-General of Taxation Act 2003

Note 1

The Inspector-General of Taxation Act 2003 as shown in this compilation comprises Act No. 28, 2003 amended as indicated in the Tables below.

For all relevant information pertaining to application, saving or transitional provisions see Table A.

Table of Acts

Act	Number and year	Date of Assent	Date of commencement	Application, saving or transitional provisions
Inspector-General of Taxation Act 2003	28, 2003	15 Apr 2003	16 Apr 2003
Superannuation Legislation Amendment (Trustee Board and Other Measures) (Consequential Amendments) Act 2008	26, 2008	23 June 2008	Schedule 1 (items 77-80): Royal Assent	--
Acts Interpretation Amendment Act 2011	46, 2011	27 June 2011	Schedule 2 (items 723-725) and Schedule 3 (items 10, 11): 27 Dec 2011	Sch. 3 (items 10, 11)
Superannuation Legislation (Consequential Amendments and Transitional Provisions) Act 2011	58, 2011	28 June 2011	Schedule 1 (items 102, 103): (a)	--

(a)     Subsection 2(1) (item 2) of the Superannuation Legislation (Consequential Amendments and Transitional Provisions) Act 2011 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Commencement information
Column 1	Column 2	Column 3
Provision(s)	Commencement	Date/Details
2.  Schedules 1 and 2	Immediately after the commencement of section 2 of the Governance of Australian Government Superannuation Schemes Act 2011.	1 July 2011

Table of Amendments

ad. = added or inserted     am. = amended     rep. = repealed     rs. = repealed and substituted
Provision affected	How affected
Part 1
S. 4......................................	am. No. 58, 2011
Part 3
S. 29....................................	am. No. 46, 2011
Note to s. 29.......................	ad. No. 46, 2011
S. 35....................................	am. No. 26, 2008; No. 58, 2011

Table A

Application, saving or transitional provisions

Acts Interpretation Amendment Act 2011 (No. 46, 2011)

Schedule 3

10  Saving--appointments

The amendments made by Schedule 2 do not affect the validity of an appointment that was made under an Act before the commencement of this item and that was in force immediately before that commencement.

11  Transitional regulations

The Governor-General may make regulations prescribing matters of a transitional nature (including prescribing any saving or application provisions) relating to the amendments and repeals made by Schedules 1 and 2.