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 3 Application and transitional provisions
46 Transitional - investigating complaints similar to those made before commencement
The Inspector-General may, in his or her discretion:
(a) decide not to conduct an investigation into a complaint made at or after the commencement of this Schedule about particular action; or
(b) if he or she has started such an investigation - decide not to continue investigating that action;
if the Inspector-General is of the opinion that, before that commencement, the complainant had already complained about that action to the Ombudsman.