259.    Appointment of Tax Ombud

 

(1)     The Minister must appoint a person as Tax Ombud under section 14 within one year of the commencement date of this Act.

 

(2)     The first Tax Ombud appointed under this Act may not review a matter that arose more than one year before the day on which the Tax Ombud is appointed, unless the Minister requests the Tax Ombud to do so.