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s 15

Certain provisions of the Ombudsman Act 1976 apply

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Part 2Establishment and functions of the Inspector‑General of Taxation
Division 3Powers and duties of the Inspector‑General

15 Certain provisions of the Ombudsman Act 1976 apply

Each of the following provisions of the Ombudsman Act 1976 also applies in relation to the Inspector‑General with the modifications set out in the following table:

(a)

subsections 3(1), to the extent that it provides for the definitions of Agency Head, authorized person, Commonwealth service provider, disclosable conduct and law enforcement agency;

(b)

subsections 3(2) to (6) and subsection 3(7);

(c)

sections 3BA, 3C and 3D;

(d)

subsections 5(2), (3) and (3A);

(e)

section 5A;

(f)

subsections 6(5), (9) to (11) and (16) to (19);

(g)

sections 6C, 7 and 7A;

(h)

section 8, other than paragraphs (7A)(b) and (10)(ba) to (d) and subsections (8), (9), (10B), (10C) and (12);

(i)

sections 9 to 19, other than subsections 16(4) and (5);

(ia)

section 32;

(j)

sections 35AA to 37.

How each of those provisions applies in relation to the Inspector‑General

Item

The provision applies as if a reference in that provision to:

were a reference to:

1

the Ombudsman

the Inspector‑General

2

an investigation under the Ombudsman Act 1976

an investigation under this Act

3

a complaint under the Ombudsman Act 1976

a complaint under this Act

4

any of the following:

(a) a Department;

(b) a prescribed authority;

(c) a Department or a prescribed authority

the entity identified under section 16 of this Act

5

another person who is not a Department or prescribed authority

another person who is not:

(a) a Department of State; or

(b) an authority of the Commonwealth

6

either of the following:

(a) principal officer of a Department or prescribed authority;

(b) Secretary of a Department

either of the following:

(a) Commissioner;

(b) Chair of the Tax Practitioners Board

7

an officer of a Department or prescribed authority (that is not a reference to the principal officer)

tax official

8

officer within the meaning of section 35 of the Ombudsman Act 1976

either of the following:

(a) the Inspector‑General;

(b) a member of the Inspector‑General’s staff

9

paragraph 5(1)(b) of the Ombudsman Act 1976

paragraph 7(1)(b) of this Act

10

enactment

either of the following:

(a) Act;

(b) instrument made under an Act

11

in the Ombudsman Act 1976

either of the following:

(a) in the Ombudsman Act 1976;

(b) in this Act.

12

any of the following:

(a) the Minister administering the Ombudsman Act 1976;

(b) the Minister administering the Department;

(c) the responsible Minister;

(d) the Prime Minister

the Minister administering this Act

13

either of the following:

(a) a report under Division 2 of Part II of the Ombudsman Act 1976;

(b) a report under that Act

either of the following:

(a) a report under that Act;

(b) a report under this Act

14

section 35 (other than subsection (5) of that section)

section 37 of this Act

Note:

The above references in provisions of the Ombudsman Act 1976 are described in substance, rather than form. For example, table item 2 will apply to the phrase “an investigation under this Act” wherever it appears in any of those provisions.

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