Australian Taxation Office – Second Commissioner of Taxation – Appointment (No. 1) 2024

Overview

The Australian Taxation Office – Second Commissioner of Taxation – Appointment (No. 1) 2024I is a legislative instrument enacted by the Honourable Sam Mostyn AC, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council. This notifiable instrument was introduced to address the need for appointing a Second Commissioner of Taxation for the Australian Taxation Office. The appointment of David Allen to this position is effective from 1 November 2024 and will last for a period of seven years on a full-time basis. The legislation was enacted under section 4 of the Taxation Administration Act 1953, and the policy objective is to ensure the continued effective administration of taxation laws and policies within Australia.

Scope and Application

The Australian Taxation Office – Second Commissioner of Taxation – Appointment (No. 1) 2024I, issued under section 4 of the Taxation Administration Act 1953, appoints David Allen as a Second Commissioner of Taxation of the Australian Taxation Office on a full-time basis, effective from 1 November 2024 for a period of seven years. This legislative instrument pertains directly to the individual appointment of David Allen, thereby impacting the structure and operational capacity of the Australian Taxation Office. The appointment applies to the Commonwealth jurisdiction, with no stated exclusions, exemptions, or thresholds, and extends solely to the named individual. This Act does not provide for any subordinate instruments that would extend or restrict its application.

Key Provisions

The primary operative section of this instrument (section 1) formally appoints David Allen as a Second Commissioner of Taxation for the Australian Taxation Office (ATO) on a full-time basis. This appointment takes effect from 1 November 2024 and will last for a period of seven years. The instrument relies on section 4 of the Taxation Administration Act 1953, which provides the legal basis for such appointments. In accordance with this appointment, David Allen is required to undertake the duties and responsibilities associated with the position of Second Commissioner of Taxation. This includes assisting the Commissioner of Taxation in managing the ATO’s operations, ensuring compliance with relevant taxation laws, and contributing to the strategic direction and policy development within the ATO. The responsibilities are detailed under section 2 of the instrument, which mandates that David Allen must adhere to the guidelines and directives provided by the Commissioner and the ATO’s governing bodies. Breaching the terms of this appointment or failing to fulfil the duties and responsibilities associated with the role of Second Commissioner of Taxation could have serious implications. While the instrument does not explicitly outline specific offences or penalties for such breaches, failure to perform the duties effectively could result in disciplinary actions as per the provisions of the Public Service Act 1999 and other relevant federal legislation. These may include formal warnings, performance improvement plans, or potential termination of employment. Furthermore, any misconduct or breach of ethical standards could also lead to legal consequences under the applicable federal laws.