s 18
In forceReports recommending improvements to taxation laws
Part 2Establishment and functions of the Inspector‑General of Taxation
Division 3Powers and duties of the Inspector‑General
18 Reports recommending improvements to taxation laws
(1)
After completing an investigation under this Act, the Inspector‑General may make a written report to the Minister:
(a)
identifying a taxation law under which the action being investigated was taken; and
(b)
setting out any recommendations for how that taxation law might be improved; and
(c)
setting out the reasons for those recommendations.
The report may set out other matters.
(2)
The Minister must cause a copy of the report to be made publicly available before the end of the 25th sitting day of the House of Representatives after the day the Minister receives the report.
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