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
4 Section 4
ATO official means:
(a) the Commissioner; or
(b) a Second Commissioner of Taxation; or
(c) a Deputy Commissioner of Taxation; or
(d) a person engaged under the Public Service Act 1999, or an employee or officer of an authority of the Commonwealth, performing duties in the Australian Taxation Office; or
(e) a person engaged on behalf of the Commonwealth by another ATO official to provide services related to the administration of taxation laws; or
(f) a person who:
(i) is a member of a body established for the sole purpose of assisting the Commissioner in the administration of an aspect of taxation laws; and
(ii) receives, or is entitled to receive, remuneration (but not merely allowances) from the Commonwealth in respect of his or her membership of the body.
Commissioner means the Commissioner of Taxation.
entity has the same meaning as in the Income Tax Assessment Act 1997.
investigation into a complaint means an investigation under paragraph 7(1)(a).
investigation into a systemic issue means an investigation under paragraph 7(1)(c) or (d).