Inspector-General of Taxation Act 2003
17Further modifications to how some of those provisions apply
Start here
Get a plain-English read of 17
Turn the raw legal text into a practical explanation grounded in Inspector-General of Taxation Act 2003.
17 Further modifications to how some of those provisions apply
(1) Despite subsection 8(2) of the Ombudsman Act 1976 (as it applies because of section 15 of this Act), an investigation into a systemic issue need not be conducted in private. (2) Despite paragraph 9(1)(a) of the Ombudsman Act 1976 (as it applies because of section 15 of this Act), a person may furnish information under that paragraph in a way otherwise than by writing signed by the person. (3) Despite section 15, 16 or 17 of the Ombudsman Act 1976 (as it applies because of section 15 of this Act), the Inspector‑General must not recommend changes to taxation laws in a report under that section.
Note: The Inspector‑General can include such recommendations in reports under section 18.
(4) Despite subsection 36(1) of the Ombudsman Act 1976 (as it applies because of section 15 of this Act), the penalty set out at the foot of that subsection applies as if it were imprisonment for 6 months in the case of a refusal or failure relating to an investigation into a systemic issue.