Public Governance, Performance and Accountability (Consequential and Transitional Provisions) Act 2014 (62 of 2014)

Schedule 9   Amendments of Acts starting with F to L

Inspector-General of Taxation Act 2003

188   Section 41

Repeal the section, substitute:

41 Annual report

The annual report prepared by the Inspector-General and given to the Minister under section 46 of the Public Governance, Performance and Accountability Act 2013 for a period must include details of any directions given by the Minister under subsection 8(2) of this Act during the period.

Note: For limitations on what may be included in annual reports, see the following provisions:

(a) section 22 (information that would be prejudicial to the public interest);

(b) section 23 (taxpayer information);

(c) section 24 (identifying tax officials);

(d) section 25 (criticising the ATO or tax officials);

(e) section 26 (confidential submissions);

(f) section 27 (legal professional privilege).