9Discretion not to investigate certain complaints

9 Discretion not to investigate certain complaints

The Inspector‑General may, in his or her discretion: (a) decide not to conduct an investigation into a complaint; or (b) if he or she has started such an investigation—decide not to continue investigating the action complained about; if the Inspector‑General is of the opinion that: (c) the complaint is frivolous or vexatious or was not made in good faith; or (d) the complainant does not have a sufficient interest in the subject matter of the complaint; or (e) an investigation, or further investigation, of the action is not warranted having regard to all the circumstances; or (f) the complainant has not yet raised the complaint with the Commissioner or the Tax Practitioners Board (as applicable); or (g) the action came to the complainant’s knowledge more than 12 months before the complaint was made; or (h) the complainant has not exercised a right to cause the action to which the complaint relates to be reviewed by a court or by a tribunal constituted by or under a law of the Commonwealth.