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

45   Transitional - expenses for attending before Inspector-General

(1) This item applies to regulations under the Ombudsman Act 1976 to the extent that those regulations provide for the payment of fees and allowances to persons for their expenses for attending, or appearing as a witness, before the Ombudsman or the Ombudsman's delegate.

(2) At and after the commencement of this Schedule, those regulations also apply as if:

(a) they were regulations under the Inspector-General of Taxation Act 2003; and

(b) references in those regulations to the Ombudsman were references to the Inspector-General.

(3) Subitem (2) does not prevent the Governor-General from making regulations under the Inspector-General of Taxation Act 2003 providing for payments for attending before the Inspector-General or a member of the Inspector-General's staff.

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