Inspector-General of Taxation Act 2003

The functions of the Inspector‑General are as follows:

to investigate action affecting a particular entity that:

is taken by a tax official; and

relates to administrative matters under a taxation law; and

is the subject of a complaint by that entity to the Inspector‑General;

to investigate other action that:

is taken by a tax official; and

relates to administrative matters under a taxation law;

to investigate systems established by the Australian Taxation Office, or Tax Practitioners Board, to administer taxation laws, including systems for dealing or communicating:

with the public generally; or

with particular people or organisations;

to investigate systems established by taxation laws, but only to the extent that the systems deal with administrative matters;

to investigate action that is the subject of a part of a complaint:

transferred to the Inspector‑General by the Ombudsman under paragraph 6D(4)(b) of the Ombudsman Act 1976; or

that the Ombudsman advises, under paragraph 10(1)(b) of this Act, does not need to be transferred under subsection 10(1) of this Act;

to report on those investigations.

Paragraphs (a) and (b) can cover action under a taxation law, and action relating to action under a taxation law.

A taxpayer seeks compensation under an administrative scheme because of action by a tax official during the course of an audit that caused the taxpayer detriment. The Inspector‑General can investigate the action that caused the detriment, and any action by a tax official under the scheme.

However, these functions do not include investigating:

rules imposing or creating an obligation to pay an amount under a taxation law; and

rules dealing with the quantification of such an amount.