Document ID: chunk:federal_register_of_legislation:C2025C00083:section:7
Version: federal_register_of_legislation:C2025C00083
Segment Type: section
Provision Reference: s 7
Character Range: 7555–9485

7  Functions of the Inspector‑General
 (1) The functions of the Inspector‑General are as follows:
 (a) to investigate action affecting a particular entity that:
 (i) is taken by a tax official; and
 (ii) relates to administrative matters under a taxation law; and
 (iii) is the subject of a complaint by that entity to the Inspector‑General;
 (b) to investigate other action that:
 (i) is taken by a tax official; and
 (ii) relates to administrative matters under a taxation law;
 (c) to investigate systems established by the Australian Taxation Office, or Tax Practitioners Board, to administer taxation laws, including systems for dealing or communicating:
 (i) with the public generally; or
 (ii) with particular people or organisations;
  in relation to administrative matters under those laws;
 (d) to investigate systems established by taxation laws, but only to the extent that the systems deal with administrative matters;
 (e) to investigate action that is the subject of a part of a complaint:
 (i) transferred to the Inspector‑General by the Ombudsman under paragraph 6D(4)(b) of the Ombudsman Act 1976; or
 (ii) that the Ombudsman advises, under paragraph 10(1)(b) of this Act, does not need to be transferred under subsection 10(1) of this Act;
 (f) to report on those investigations.
Note: Paragraphs (a) and (b) can cover action under a taxation law, and action relating to action under a taxation law.
Example: A taxpayer seeks compensation under an administrative scheme because of action by a tax official during the course of an audit that caused the taxpayer detriment. The Inspector‑General can investigate the action that caused the detriment, and any action by a tax official under the scheme.
 (2) However, these functions do not include investigating:
 (a) rules imposing or creating an obligation to pay an amount under a taxation law; and
 (b) rules dealing with the quantification of such an amount.