Commonwealth Consolidated Acts

INSPECTOR-GENERAL OF TAXATION ACT 2003 - SECT 38

    If the Inspector - General forms the opinion either before, during or after conducting an investigation :

  (a)   that a person who is or was a tax official has engaged in misconduct; and

  (b)   that the evidence is of sufficient weight to justify the Inspector - General doing so;

the Inspector - General must report the evidence to:

  (c)   if the person is or was the Commissioner --the Minister; or

  (d)   otherwise--the Commissioner.