18Reports recommending improvements to taxation laws

18 Reports recommending improvements to taxation laws

(1) After completing an investigation under this Act, the Inspector‑General may make a written report to the Minister: (a) identifying a taxation law under which the action being investigated was taken; and (b) setting out any recommendations for how that taxation law might be improved; and (c) setting out the reasons for those recommendations. The report may set out other matters. (2) The Minister must cause a copy of the report to be made publicly available before the end of the 25th sitting day of the House of Representatives after the day the Minister receives the report.