s 3

Objects of this Act

In force

The objects of this Act are to:

(a)

improve the administration of taxation laws for the benefit of all taxpayers, tax practitioners and other entities; and

(b)

provide independent advice to the government on the administration of taxation laws; and

(c)

investigate complaints by taxpayers, tax practitioners or other entities about the administration of taxation laws; and

(d)

investigate administrative action taken under taxation laws, including systemic issues, that affect taxpayers, tax practitioners or other entities.

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