Inspector-General of Taxation Act 2003

The Inspector-General of Taxation Act 2003 aims to improve the administration of taxation laws and provide independent advice to the government on their administration. The Act establishes the position of an Inspector-General, who is responsible for investigating complaints about tax administration actions and systemic issues affecting taxpayers, tax practitioners, and other entities.

Key aspects of the Act include: - Establishment of the Office of the Inspector-General. - Functions such as conducting investigations into taxpayer complaints, addressing systemic issues in taxation laws, making recommendations for improvements to taxation laws, and performing administrative tasks.

The Act defines various terms, including "Inspector-General," "tax official," "taxpayer," and "entity." It also provides geographical application, stating that the Act applies within and outside Australia. The Inspector-General's office holds a unique position in Australian governance, providing critical oversight of the tax system.