Commonwealth Consolidated Acts

INSPECTOR-GENERAL OF TAXATION ACT 2003 - SECT 8

  (1)   The Inspector - General may conduct an investigation under paragraph   7(1)(b), (c) or (d) on his or her own initiative.

Note:   For example, the Inspector - General may conduct an investigation into a systemic issue that has been drawn to his or her attention by taxpayers, tax practitioners, the Auditor - General or the Ombudsman.

  (2)   The Inspector - General must conduct an investigation under paragraph   7(1)(c) or (d) if so directed by the Minister.

  (3)   The Inspector - General may be requested to conduct an investigation under paragraph   7(1)(c) or (d) by:

  (a)   the Minister; or

  (b)   the Commissioner or the Tax Practitioners Board; or

  (c)   a resolution of either House, or of both Houses, of the Parliament; or

  (d)   a resolution of a Committee of either House, or of both Houses, of the Parliament.

However, the Inspector - General is not required to comply with the request.