Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (21 of 2015)

Schedule 2   Transferring tax investigation function to Inspector-General of Taxation

Part 1   Main amendments

Inspector-General of Taxation Act 2003

29   Section 42

Repeal the section, substitute:

42 Delegation of certain powers by the Inspector-General

(1) The Inspector-General may, in writing, delegate any of the following powers to a member of the Inspector-General's staff:

(a) the Inspector-General's powers under the Ombudsman Act 1976 (as it applies because of section 15 of this Act), except for the Inspector-General's powers under sections 15 to 19 of that Act;

(b) the Inspector-General's powers under subsections 36(3) and (4) of this Act to make arrangements and engage consultants (including determining the terms and conditions of their engagement).

(2) In exercising powers under a delegation, a delegate must comply with any written directions of the Inspector-General.