(1) After completing an investigation under this Act, the Inspector - General may make a written report to the Minister:
(a) identifying a taxation law under which the action being investigated was taken; and
(b) setting out any recommendations for how that taxation law might be improved; and
(c) setting out the reasons for those recommendations.
The report may set out other matters.
(2) The Minister must cause a copy of the report to be made publicly available before the end of the 25th sitting day of the House of Representatives after the day the Minister receives the report.