Inspector-General of Taxation Act 2003
8Conducting investigations on Inspector‑General’s own initiative
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8 Conducting investigations on Inspector‑General’s own initiative
(1) The Inspector‑General may conduct an investigation under paragraph 7(1)(b), (c) or (d) on his or her own initiative.
Note: For example, the Inspector‑General may conduct an investigation into a systemic issue that has been drawn to his or her attention by taxpayers, tax practitioners, the Auditor‑General or the Ombudsman.
(2) The Inspector‑General must conduct an investigation under paragraph 7(1)(c) or (d) if so directed by the Minister. (3) The Inspector‑General may be requested to conduct an investigation under paragraph 7(1)(c) or (d) by: (a) the Minister; or (b) the Commissioner or the Tax Practitioners Board; or (c) a resolution of either House, or of both Houses, of the Parliament; or (d) a resolution of a Committee of either House, or of both Houses, of the Parliament. However, the Inspector‑General is not required to comply with the request.