s 16
In forceReferences to a Department or a prescribed authority
Part 2Establishment and functions of the Inspector‑General of Taxation
Division 3Powers and duties of the Inspector‑General
16 References to a Department or a prescribed authority
(1)
For the purposes of table item 4 in section 15, if the relevant investigation relates to action taken by an ATO official or to the Australian Taxation Office, the reference described in that item applies as if it were a reference to the Commissioner, or the Australian Taxation Office, (as the context requires).
(2)
For other investigations under this Act, the reference described in table item 4 in section 15 applies as if it were a reference to the Tax Practitioners Board.
Research tools for this sectionPro
The statute text is free to read above. View Pro plans to unlock the case-law research tools for each provision.