10Transferring complaints to the Ombudsman

10 Transferring complaints to the Ombudsman

(1) The Inspector‑General must transfer the following to the Ombudsman: (a) a complaint made to the Inspector‑General that is wholly about action other than tax administration action, unless the Ombudsman advises otherwise; (b) if part of a complaint made to the Inspector‑General is not about tax administration action—that part of the complaint, unless the Ombudsman advises otherwise. (2) For a complaint made to the Inspector‑General that is only partly about tax administration action, the Inspector‑General: (a) must consult the Ombudsman about the complaint or about complaints of that kind; and (b) may transfer to the Ombudsman the part of the complaint that is about tax administration action if the Inspector‑General is satisfied that the whole complaint could be more appropriately or effectively dealt with by the Ombudsman. (3) The Inspector‑General must, for each complaint (or part of a complaint) transferred to the Ombudsman: (a) notify the complainant in writing of that transfer; and (b) give the Ombudsman any related information or documents (other than tax file numbers) that are: (i) in the Inspector‑General’s possession; or (ii) under the Inspector‑General’s control. (4) For the purposes of the Ombudsman Act 1976 (other than subsection 6D(2), (3) or (4) of that Act), a complaint (or part of a complaint) transferred under this section is taken to be a complaint made to the Ombudsman under that Act.

Note: A similar provision for transferring to the Inspector‑General complaints made to the Ombudsman is contained in section 6D of the Ombudsman Act 1976. Subsection 6D(6) of that Act deems transferred complaints to be complaints made to the Inspector‑General under this Act.

(5) This section does not apply to a complaint if: (a) the Inspector‑General transfers the complaint under subsections 6(9) and (10), or section 6C, of the Ombudsman Act 1976; or (b) subsection 6(17) of that Act applies in relation to the complaint. (Each of the above provisions of the Ombudsman Act 1976 is that provision as it applies because of section 15 of this Act).