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Inspector-General of Taxation Act 2003

Submitted by Richard_Li on
Distinguished Terms in this instrument
Term(s) Definition Defined in Legislation See Section(s)
Commissioner

means the of Taxation.

Inspector-General of Taxation Act 2003 Inspector-General of Taxation Act 2003 - 4 Definitions
CSC

(short for Commonwealth Superannuation Corporation) means the body corporate continued in existence by section 5.

Governance of Australian Government Superannuation Schemes Act 2011 Governance of Australian Government Superannuation Schemes Act 2011 - 4 Definitions
Governance of Australian Government Superannuation Schemes Act 2011 - 5 Establishment
In this Act

:

Inspector-General of Taxation Act 2003
Inspector‐General

means the of Taxation referred to in section 6.

Inspector-General of Taxation Act 2003 Inspector-General of Taxation Act 2003 - 4 Definitions
Inspector-General of Taxation Act 2003 - 6 Inspector‐General of Taxation
Inspector‐General’s staff

means:

(a) the staff referred to in subsection 36(1); and

(b) any employees or officers whose services are made available as referred to in subsection 36(3); and

Inspector-General of Taxation Act 2003 Inspector-General of Taxation Act 2003 - 36 Staff and consultants
Inspector-General of Taxation Act 2003 - 4 Definitions
investigation into a complaint

means an investigation under paragraph 7(1)(a).

Inspector-General of Taxation Act 2003 Inspector-General of Taxation Act 2003 - 4 Definitions
Inspector-General of Taxation Act 2003 - 7 Functions of the Inspector‐General
investigation into a systemic issue

means an investigation under paragraph 7(1)(c) or (d).

Inspector-General of Taxation Act 2003 Inspector-General of Taxation Act 2003 - 4 Definitions
Inspector-General of Taxation Act 2003 - 7 Functions of the Inspector‐General
review

means a referred to in section 7.

Inspector-General of Taxation Act 2003
tax administration action

means action that the Inspector‐General can investigate under paragraph 7(1)(a) or (b).

Inspector-General of Taxation Act 2003 Inspector-General of Taxation Act 2003 - 7 Functions of the Inspector‐General
Inspector-General of Taxation Act 2003 - 4 Definitions
tax law

means:

(a) an Act, or a part of an Act, which the Commissioner of Taxation administers, or of which the Commissioner has the general administration; or

Inspector-General of Taxation Act 2003
taxpayer

means a person or other entity who is, was, or may become, liable to pay tax under any tax law.

Inspector-General of Taxation Act 2003 Inspector-General of Taxation Act 2003 - 4 Definitions

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