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Inspector-General of Taxation Act 2003
38Reporting breaches of duty or misconduct
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38 Reporting breaches of duty or misconduct
If the Inspector‑General forms the opinion either before, during or after conducting an investigation: (a) that a person who is or was a tax official has engaged in misconduct; and (b) that the evidence is of sufficient weight to justify the Inspector‑General doing so; the Inspector‑General must report the evidence to: (c) if the person is or was the Commissioner—the Minister; or (d) otherwise—the Commissioner.