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COMMONWEALTHAct
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s 9

Discretion not to investigate certain complaints

In force
Part 2Establishment and functions of the Inspector‑General of Taxation
Division 2Functions of the Inspector‑General

9 Discretion not to investigate certain complaints

The Inspector‑General may, in his or her discretion:

(a)

decide not to conduct an investigation into a complaint; or

(b)

if he or she has started such an investigation—decide not to continue investigating the action complained about;

if the Inspector‑General is of the opinion that:

(c)

the complaint is frivolous or vexatious or was not made in good faith; or

(d)

the complainant does not have a sufficient interest in the subject matter of the complaint; or

(e)

an investigation, or further investigation, of the action is not warranted having regard to all the circumstances; or

(f)

the complainant has not yet raised the complaint with the Commissioner or the Tax Practitioners Board (as applicable); or

(g)

the action came to the complainant’s knowledge more than 12 months before the complaint was made; or

(h)

the complainant has not exercised a right to cause the action to which the complaint relates to be reviewed by a court or by a tribunal constituted by or under a law of the Commonwealth.

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