7Functions of the Inspector‑General

7 Functions of the Inspector‑General

(1) The functions of the Inspector‑General are as follows: (a) to investigate action affecting a particular entity that: (i) is taken by a tax official; and (ii) relates to administrative matters under a taxation law; and (iii) is the subject of a complaint by that entity to the Inspector‑General; (b) to investigate other action that: (i) is taken by a tax official; and (ii) relates to administrative matters under a taxation law; (c) to investigate systems established by the Australian Taxation Office, or Tax Practitioners Board, to administer taxation laws, including systems for dealing or communicating: (i) with the public generally; or (ii) with particular people or organisations; in relation to administrative matters under those laws; (d) to investigate systems established by taxation laws, but only to the extent that the systems deal with administrative matters; (e) to investigate action that is the subject of a part of a complaint: (i) transferred to the Inspector‑General by the Ombudsman under paragraph 6D(4)(b) of the Ombudsman Act 1976; or (ii) that the Ombudsman advises, under paragraph 10(1)(b) of this Act, does not need to be transferred under subsection 10(1) of this Act; (f) to report on those investigations.

Note: Paragraphs (a) and (b) can cover action under a taxation law, and action relating to action under a taxation law.

Note: Example: A taxpayer seeks compensation under an administrative scheme because of action by a tax official during the course of an audit that caused the taxpayer detriment. The Inspector‑General can investigate the action that caused the detriment, and any action by a tax official under the scheme.

(2) However, these functions do not include investigating: (a) rules imposing or creating an obligation to pay an amount under a taxation law; and (b) rules dealing with the quantification of such an amount.