s 38
In forceReporting breaches of duty or misconduct
Part 5Other matters
38 Reporting breaches of duty or misconduct
If the Inspector‑General forms the opinion either before, during or after conducting an investigation:
(a)
that a person who is or was a tax official has engaged in misconduct; and
(b)
that the evidence is of sufficient weight to justify the Inspector‑General doing so;
the Inspector‑General must report the evidence to:
(c)
if the person is or was the Commissioner—the Minister; or
(d)
otherwise—the Commissioner.
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