Treasury Laws Amendment (Strengthening Financial Systems and Other Measures) Act 2025 (72 of 2025)

Schedule 4   Minor and technical amendments

Part 1   Amendments commencing day after Royal Assent

Division 7   Inspector-General of Taxation Act 2003

Inspector-General of Taxation Act 2003

29   After subsection 42(1)

Insert:

(1A) The Inspector-General may, in writing, delegate any of the Inspector-General's powers under sections 9 and 10 of this Act (about not investigating, or transferring, complaints) to a member of the Inspector-General's staff who is:

(a) either:

(i) a member of the staff referred to in subsection 36(1); or

(ii) an employee or officer whose services are made available as referred to in subsection 36(3); and

(b) either:

(i) an SES employee or acting SES employee; or

(ii) an APS employee who is classified as Executive Level 1 or 2 or equivalent, or acting in a position usually occupied by an APS employee who is so classified.

(1B) The Inspector-General may, in writing, delegate any of the Inspector-General's powers under section 37B of this Act (about requesting and providing tax file numbers) to:

(a) a member of the staff referred to in subsection 36(1); or

(b) an employee or officer whose services are made available as referred to in subsection 36(3).

(1C) The Inspector-General may delegate a power to a person under subsection (1), (1A) or (1B) only if the Inspector-General is satisfied that the person has appropriate qualifications, training or experience to exercise the power.