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:

  1. the evidence and extent of any revenue bias in dealing with PBRs;
  2. the basis for any perception of revenue bias in dealing with PBRs; and
  3. the relevant governance measures.