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
8 Section 4 (definition of tax official )
Repeal the definition, substitute:
tax official means:
(a) an ATO official; or
(b) a Board member of the Tax Practitioners Board; or
(c) an APS employee assisting the Tax Practitioners Board as described in section 60-80 of the Tax Agent Services Act 2009; or
(d) a person engaged on behalf of the Commonwealth by another tax official (other than an ATO official) to provide services related to the administration of taxation laws; or
(e) a person who:
(i) is a member of a body established for the sole purpose of assisting the Tax Practitioners Board 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.
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