Commonwealth Consolidated Acts

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INSPECTOR-GENERAL OF TAXATION ACT 2003 - SECT 18

Reports recommending improvements to taxation laws

  (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.

 



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