Appendix 1 — Terms of reference

A.1.1 In accordance with paragraph 8(3)(a) of the Inspector-General of Taxation Act 2003, the Inspector-General of Taxation conducts the following review at the request of the Minister.

A.1.2 The Inspector-General will review whether there is a Tax Office ‘pro-revenue’ bias in dealing with large complex private binding rulings (PBRs). It will focus on:

(a) the evidence and extent of any revenue bias in dealing with PBRs;

(b) the basis for any perception of revenue bias in dealing with PBRs; and

(c) the relevant governance measures.

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