The objects of this Act are to:
(a) improve the administration of taxation laws for the benefit of all taxpayers, tax practitioners and other entities ; and
(b) provide independent advice to the government on the administration of taxation laws ; and
(c) investigate complaints by taxpayers, tax practitioners or other entities about the administration of taxation laws; and
(d) investigate administrative action taken under taxation laws, including systemic issues, that affect taxpayers, tax practitioners or other entities.