If the Inspector - General makes inquiries of the head of an intelligence agency under section 14 (preliminary inquiries), the Inspector - General may prepare a report on the inquiry (which may include the Inspector - General's conclusions and recommendations) for the responsible Minister or the head of the relevant agency.
Note: The Inspector - General may only disclose tax information, financial transaction reports information or AUSTRAC information as permitted under Subdivision 355 - C in Schedule 1 to the Taxation Administration Act 1953 or Part 11 of the Anti - Money Laundering and Counter - Terrorism Financing Act 2006 .