Commonwealth Consolidated Acts Commonwealth Consolidated ActsNo. 28, 2003
Compilation No. 6
Compilation date: 1 May 2015
Includes amendments up to: Act No. 21, 2015
Registered: 1 May 2015
About this compilation
This compilation
This is a compilation of the Inspector-General of Taxation Act 2003 that shows the text of the law as amended and in force on 1 May 2015 (the compilation date).
This compilation was prepared on 1 May 2015.
The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.
Uncommenced amendments
The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on ComLaw (www.comlaw.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on ComLaw for the compiled law.
Application, saving and transitional provisions for provisions and amendments
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
Modifications
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on ComLaw for the compiled law.
Self-repealing provisions
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
Contents
Part 1--Preliminary
1 Short title
2 Commencement
3 Objects of this Act
4 Definitions
5 Geographical application of this Act
Part 2--Establishment and functions of the Inspector-General of Taxation
Division 1--Establishment of the Inspector-General of Taxation
6 Inspector-General of Taxation
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
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
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
Part 4--Information management
Division 1--Secrecy
37 Secrecy
Division 2--Powers relating to tax file numbers
37B Requesting a person's tax file number
37C Investigations under this Act
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
Endnotes
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
Endnotes about misdescribed amendments and other matters are included in a compilation only as necessary.
Abbreviation key--Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.
Legislation history and amendment history--Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.
Misdescribed amendments
A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation "(md)" added to the details of the amendment included in the amendment history.
If a misdescribed amendment cannot be given effect as intended, the amendment is set out in the endnotes.
A = Act | orig = original |
ad = added or inserted | par = paragraph(s)/subparagraph(s) |
am = amended | /sub-subparagraph(s) |
amdt = amendment | pres = present |
c = clause(s) | prev = previous |
C[x] = Compilation No. x | (prev ... ) = previously |
Ch = Chapter(s) | Pt = Part(s) |
def = definition(s) | r = regulation(s)/rule(s) |
Dict = Dictionary | Reg = Regulation/Regulations |
disallowed = disallowed by Parliament | reloc = relocated |
Div = Division(s) | renum = renumbered |
exp = expires/expired or ceases/ceased to have | rep = repealed |
effect | rs = repealed and substituted |
F = Federal Register of Legislative Instruments | s = section(s)/subsection(s) |
gaz = gazette | Sch = Schedule(s) |
LI = Legislative Instrument | Sdiv = Subdivision(s) |
SLI = Select Legislative Instrument | |
(md) = misdescribed amendment | SR = Statutory Rules |
mod = modified/modification | Sub-Ch = Sub-Chapter(s) |
No. = Number(s) | SubPt = Subpart(s) |
o = order(s) | underlining = whole or part not |
Ord = Ordinance | commenced or to be commenced |
Endnote 3--Legislation history
Act | Number and year | Assent | Commencement | Application, saving and transitional provisions |
Inspector-General of Taxation Act 2003 | 28, 2003 | 15 Apr 2003 | 16 Apr 2003 (s 2) |
|
26, 2008 | 23 June 2008 | Sch 1 (items 77-80): 23 June 2008 (s 2(1) item 4) | -- | |
46, 2011 | 27 June 2011 | Sch 2 (items 723-725) and Sch 3 (items 10, 11): 27 Dec 2011 (s 2(1) items 5, 12) | Sch 3 (items 10, 11) | |
Superannuation Legislation (Consequential Amendments and Transitional Provisions) Act 2011 | 58, 2011 | 28 June 2011 | Sch 1 (items 102, 103): 1 July 2011 (s 2(1) item 2) | -- |
103, 2013 | 29 June 2013 | Sch 3 (items 9, 10): 29 June 2013 (s 2(1) item 16) | Sch 3 (item 10) | |
62, 2014 | 30 June 2014 | Sch 6 (item 51), Sch 9 (items 178-188) and Sch 14 (items 1-4): 1 July 2014 (s 2(1) items 6, 14) | Sch 14 (items 1-4) | |
Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 | 21, 2015 | 19 Mar 2015 | Sch 2 (items 1-32, 44-46): 1 May 2015 (s 2(1) item 3) | Sch 2 (items 44-46) |
Provision affected | How affected |
Part 1 |
|
s 3..................... | am No 21, 2015 |
s 4..................... | am No 58, 2011, No 21, 2015 |
Part 2 |
|
Division 2 |
|
Division 2................ | rs No 21, 2015 |
s 7..................... | rs No 21, 2015 |
s 8..................... | rs No 21, 2015 |
s 9..................... | rs No 21, 2015 |
s 10.................... | rs No 21, 2015 |
s 11.................... | rep No 21, 2015 |
s 12.................... | rep No 21, 2015 |
s 13.................... | rep No 21, 2015 |
s 14.................... | rep No 21, 2015 |
Division 3 |
|
Division 3................ | rs No 21, 2015 |
s 15.................... | rs No 21, 2015 |
s 16.................... | rs No 21, 2015 |
s 17.................... | rs No 21, 2015 |
s 18.................... | rs No 21, 2015 |
s 19.................... | rep No 21, 2015 |
s 20.................... | rep No 21, 2015 |
s 21.................... | rep No 21, 2015 |
Division 4................ | rs No 21, 2015 |
s 22.................... | am No 62, 2014 |
| rep No 21, 2015 |
s 23.................... | am No 62, 2014 |
| rep No 21, 2015 |
s 24.................... | am No 62, 2014 |
| rep No 21, 2015 |
s 25.................... | am No 62, 2014 |
| rep No 21, 2015 |
s 26.................... | am No 62, 2014 |
| rep No 21, 2015 |
s 27.................... | am No 62, 2014 |
| rep No 21, 2015 |
Part 3 |
|
s 29.................... | am No 46, 2011; No 103, 2013 |
s 33.................... | rep No 62, 2014 |
s 35.................... | am No 26, 2008; No 58, 2011; No 62, 2014 |
s 36A................... | ad No 62, 2014 |
Part 4 |
|
Part 4 heading............. | rs No 21, 2015 |
Division 1 |
|
Division 1 heading.......... | ad No 21, 2015 |
s 37.................... | am No 21, 2015 |
Division 2 |
|
Division 2................ | ad No 21, 2015 |
s 37B................... | ad No 21, 2015 |
s 37C................... | ad No 21, 2015 |
Part 5 |
|
Part 5 heading............. | ad No 21, 2015 |
s 38.................... | am No 21, 2015 |
s 39.................... | am No 62, 2014, No 21, 2015 |
s 40.................... | am No 21, 2015 |
s 41.................... | rs No 62, 2014, No 21, 2015 |
s 42.................... | rs No 21, 2015 |
s 43.................... | am No 21, 2015 |
s 44.................... | rep No 21, 2015 |
Schedule 1................ | rep No 21, 2015 |