Document ID: chunk:federal_register_of_legislation:C2025C00083:front:0:p1
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Inspector-General of Taxation Act 2003

No. 28, 2003

Compilation No. 7

Compilation date: 15 February 2025

                Includes amendments: Act No. 7, 2025

About this compilation

This compilation

This is a compilation of the Inspector-General of Taxation Act 2003 that shows the text of the law as amended and in force on 15 February 2025 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self-repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents
Part 1—Preliminary
1 Short title
2 Commencement
3 Objects of this Act
4 Definitions
5 Geographical application of this Act
Part 2—Establishment and functions of the Inspector‑General of Taxation
Division 1—Establishment of the Inspector‑General of Taxation
6 Inspector‑General of Taxation
Division 2—Functions of the Inspector‑General
7 Functions of the Inspector‑General
8 Conducting investigations on Inspector‑General's own initiative
9 Discretion not to investigate certain complaints
10 Transferring complaints to the Ombudsman
Division 3—Powers and duties of the Inspector‑General
15 Certain provisions of the Ombudsman Act 1976 apply
16 References to a Department or a prescribed authority
17 Further modifications to how some of those provisions apply
18 Reports recommending improvements to taxation laws
Part 3—Administrative provisions about the Inspector‑General and staff
28 Appointment
29 Acting appointment
30 Remuneration
31 Leave
32 Engaging in other paid work
34 Resignation
35 Termination of appointment
36 Staff and consultants
36A Application of the finance law
Part 4—Information management
Division 1—Secrecy
37 Secrecy
Division 2—Powers relating to tax file numbers
37B