Commonwealth Consolidated Acts

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INSPECTOR-GENERAL OF TAXATION ACT 2003 - SECT 17

Further modifications to how some of those provisions apply

  (1)   Despite subsection   8(2) of the Ombudsman Act 1976 (as it applies because of section   15 of this Act), an investigation into a systemic issue need not be conducted in private.

  (2)   Despite paragraph   9(1)(a) of the Ombudsman Act 1976 (as it applies because of section   15 of this Act), a person may furnish information under that paragraph in a way otherwise than by writing signed by the person.

  (3)   Despite section   15, 16 or 17 of the Ombudsman Act 1976 (as it applies because of section   15 of this Act), the Inspector - General must not recommend changes to taxation laws in a report under that section.

Note:   The Inspector - General can include such recommendations in reports under section   18.

  (4)   Despite subsection   36(1) of the Ombudsman Act 1976 (as it applies because of section   15 of this Act), the penalty set out at the foot of that subsection applies as if it were imprisonment for 6 months in the case of a refusal or failure relating to an investigation into a systemic issue.



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