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

Ombudsman Act 1976

35   After section 6C

Insert:

6D Tax administration matters and transfer of complaints to Inspector-General of Taxation

Ombudsman not to investigate action relating to tax administration

(1) The Ombudsman must not investigate action that the Inspector-General of Taxation can investigate under paragraph 7(1)(a) or (b) of the Inspector-General of Taxation Act 2003 ( tax administration action ).

Exception - transferred complaints

(2) However, the Ombudsman may investigate tax administration action that:

(a) is the subject of a part of a complaint transferred to the Ombudsman under paragraph 10(2)(b) of the Inspector-General of Taxation Act 2003; or

(b) is the subject of a part of a complaint that the Inspector-General of Taxation advises, under paragraph (3)(b) of this section, does not need to be transferred under subsection (3); or

(c) is also action relating to a matter of administration under:

(i) the Public Interest Disclosure Act 2013; or

(ii) the Freedom of Information Act 1982; or

(iii) another Act (other than a taxation law) prescribed by regulations made for the purposes of this paragraph.

Note: Subsection (1) does not apply to any part of a complaint that is not in respect of tax administration action.

Transferring complaints to the Inspector-General of Taxation

(3) The Ombudsman must transfer the following to the Inspector-General of Taxation:

(a) a complaint made to the Ombudsman that is wholly in respect of tax administration action;

(b) if part of a complaint made to the Ombudsman is in respect of tax administration action - that part of the complaint, unless the Inspector-General advises otherwise.

(4) For a complaint made to the Ombudsman that is only partly in respect of tax administration action, the Ombudsman:

(a) must consult the Inspector-General of Taxation about the complaint or about complaints of that kind; and

(b) may transfer to the Inspector-General the part of the complaint that is not in respect of tax administration action if the Ombudsman is satisfied that the whole complaint could be more appropriately or effectively dealt with by the Inspector-General of Taxation.

(5) The Ombudsman must, for each complaint (or part of a complaint) transferred to the Inspector-General of Taxation:

(a) notify the complainant in writing of that transfer; and

(b) give the Inspector-General of Taxation any related information or documents that are:

(i) in the Ombudsman's possession; or

(ii) under the Ombudsman's control.

(6) For the purposes of the Inspector-General of Taxation Act 2003 (other than subsection 10(1) or (2) of that Act), a complaint (or part of a complaint) transferred under this section is taken to be a complaint made to the Inspector-General of Taxation under that Act.

Note: A similar provision for transferring to the Ombudsman complaints made to the Inspector-General is contained in section 10 of the Inspector-General of Taxation Act 2003. Subsection 10(4) of that Act deems transferred complaints to be complaints made to the Ombudsman under this Act.