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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