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

6   Section 4

Insert:

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

taxation law has the same meaning as in the Income Tax Assessment Act 1997.

tax file number has the same meaning as in the Income Tax Assessment Act 1997.