Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (21 of 2015)

Schedule 2   Transferring tax investigation function to Inspector-General of Taxation

Part 1   Main amendments

Inspector-General of Taxation Act 2003

15   After section 37

Insert:

Division 2 - Powers relating to tax file numbers

37B Requesting a person's tax file number

(1) The Inspector-General may request, but not require, a person making a complaint covered by paragraph 7(1)(a) to quote the person's tax file number to the Inspector-General.

(2) The Inspector-General may provide the person's tax file number to the Commissioner for the purposes of an investigation by the Inspector-General into the complaint.

37C Investigations under this Act

The Commissioner may quote a person's tax file number to the Inspector-General for the purposes of an investigation by the Inspector-General into a complaint by the person that is covered by paragraph 7(1)(a).