Australian Taxation Office – Second Commissioner of Taxation – Appointment 2021

Overview

The Australian Taxation Office – Second Commissioner of Taxation – Appointment 2021 is a legislative instrument enacted in 2021, establishing the appointment of Kirsten Fish as a Second Commissioner of Taxation. The enactment is a notifiable instrument under the legislative instruments act 2003. This legislation addresses the need to formally appoint a Second Commissioner to assist in the administration and enforcement of Australian tax laws. The appointment was made by the Honourable David Hurley AC DSC (Retd), Governor-General of the Commonwealth of Australia, acting on the advice of the Federal Executive Council and pursuant to section 4 of the Taxation Administration Act 1953. The policy objective is to ensure the effective and efficient administration of the tax system by providing skilled leadership within the Australian Taxation Office.

Scope and Application

The F2021N00271, titled "Australian Taxation Office – Second Commissioner of Taxation – Appointment 2021I", designates Kirsten Fish as the Second Commissioner of Taxation for a term of seven years, commencing the day after the signature date. This legislation applies specifically to the appointment of a Second Commissioner within the Australian Taxation Office (ATO), a federal body under the Commonwealth. As such, its jurisdiction extends nationally, impacting the operations and governance of the ATO across Australia. The legislation does not delineate specific exclusions or exemptions, nor does it detail thresholds for its application; instead, it focuses on the formal appointment and the authority bestowed upon the appointee. This appointment is made pursuant to the provisions of the Taxation Administration Act 1953, and the authority to make such appointments is exercised by the Governor-General on the advice of the Federal Executive Council. The scope of the appointee’s role and responsibilities will be further defined by subordinate instruments, which may include regulations or administrative guidelines issued under the authority of the Act.

Key Provisions

The legislation, F2021N00271, involves the appointment of Kirsten Fish as a Second Commissioner of Taxation under section 4 of the Taxation Administration Act 1953 (sections 1 and 2). This appointment is effective for a period of seven years from the day after the date of signature. The instrument is a notifiable one, meaning that its contents must be made publicly available as required by law. The Governor-General, with the advice of the Federal Executive Council, has made this appointment to ensure the proper administration of taxation laws in Australia. In terms of obligations, the Second Commissioner of Taxation, Kirsten Fish, will be responsible for carrying out the functions assigned to her under the Taxation Administration Act 1953. This includes ensuring the effective and efficient collection of taxation revenue, as well as the administration of taxation laws. Her role may also involve overseeing the Australian Taxation Office (ATO) and contributing to the strategic direction and policy development within the ATO. The legislation does not explicitly detail specific offences or penalties for breaches in this context, as it primarily serves as an appointment instrument. However, any breaches of the duties and responsibilities associated with the office of the Second Commissioner of Taxation could lead to disciplinary actions, including potential termination of the appointment or legal proceedings if there is evidence of misconduct or violation of the law. The Taxation Administration Act 1953 and other relevant legislation would govern these consequences, and penalties could range from fines to criminal charges depending on the severity of the breach.