Document ID: chunk:federal_register_of_legislation:C2018C00085:clause:2_4
Version: federal_register_of_legislation:C2018C00085
Segment Type: clause
Provision Reference: sch 2 cl 4
Character Range: 42490–43577

4  Section 4
Insert:
ATO official means:
 (a) the Commissioner; or
 (b) a Second Commissioner of Taxation; or
 (c) a Deputy Commissioner of Taxation; or
 (d) a person engaged under the Public Service Act 1999, or an employee or officer of an authority of the Commonwealth, performing duties in the Australian Taxation Office; or
 (e) a person engaged on behalf of the Commonwealth by another ATO official to provide services related to the administration of taxation laws; or
 (f) a person who:
 (i) is a member of a body established for the sole purpose of assisting the Commissioner in the administration of an aspect of taxation laws; and
 (ii) receives, or is entitled to receive, remuneration (but not merely allowances) from the Commonwealth in respect of his or her membership of the body.
Commissioner means the Commissioner of Taxation.
entity has the same meaning as in the Income Tax Assessment Act 1997.
investigation into a complaint means an investigation under paragraph 7(1)(a).
investigation into a systemic issue means an investigation under paragraph 7(1)(c) or (d).