Inspector-General of Taxation (Acting Arrangements) Appointment (No. 1) 2021

Overview

The Inspector-General of Taxation (Acting Arrangements) Appointment (No. 1) 2021I was enacted in 2021 to address a temporary vacancy or absence of the Inspector-General of Taxation under the Inspector-General of Taxation Act 2003. This notifiable instrument was introduced to ensure continuity and oversight in the functions of the Inspector-General of Taxation during a specified interim period. The appointment was authorised under section 29 of the Inspector-General of Taxation Act 2003 and subparagraph 33A(1)(b)(i) of the Acts Interpretation Act 1901, and was made by Michael Sukkar, who at the time held the positions of Assistant Treasurer, Minister for Housing, and Minister for Homelessness, Social and Community Housing. The policy objective of this instrument is to maintain the integrity and efficacy of the tax oversight process by ensuring that the role of the Inspector-General of Taxation is filled during any interim period when the substantive appointment is not in place.

Scope and Application

The Inspector-General of Taxation (Acting Arrangements) Appointment (No. 1) 2021I, issued under the authority of Michael Sukkar, Assistant Treasurer, Minister for Housing, and Minister for Homelessness, Social and Community Housing, appoints David Pengilley to act as the Inspector-General of Taxation from 16 December 2021 to 7 January 2022. This appointment is made under section 29 of the Inspector-General of Taxation Act 2003 and subparagraph 33A(1)(b)(i) of the Acts Interpretation Act 1901. The terms and conditions of Mr Pengilley’s appointment are on a full-time basis, with his salary set at $280,752 per annum, pro-rated according to the terms of his existing engagement under the Public Service Act 1999, except as specified. This appointment is limited to the Commonwealth jurisdiction and is not intended to extend or restrict the application of any existing legislation unless explicitly stated in subordinate instruments.

Key Provisions

The main operative sections of this legislation (F2021N00314) pertain to the appointment of David Pengilley as the acting Inspector-General of Taxation. Under section 29 of the Inspector-General of Taxation Act 2003, and subparagraph 33A(1)(b)(i) of the Acts Interpretation Act 1901, David Pengilley is appointed to act in this capacity on a full-time basis for the specified period from 16 December 2021 to 7 January 2022. This appointment is made under the authority of Michael Sukkar, who holds the positions of Assistant Treasurer, Minister for Housing, and Minister for Homelessness, Social and Community Housing. The terms and conditions of this acting appointment are largely consistent with the terms under which Mr Pengilley is engaged under the Public Service Act 1999, except for the specified salary of $280,752 per annum, which is pro-rated according to the terms and conditions referenced. The obligations imposed by this Act on the parties involved are primarily administrative and procedural. Michael Sukkar, in his capacity as Assistant Treasurer and Minister, is responsible for issuing the instrument appointing David Pengilley. David Pengilley, upon accepting this role, is expected to fulfil the duties and responsibilities of the Inspector-General of Taxation to the best of his abilities, within the constraints of his acting appointment. The terms and conditions of this acting role are to be adhered to by both parties, ensuring that the transition and period of acting appointment are conducted in accordance with the relevant legislative framework. Breaches of the obligations under this legislation could potentially result in both civil and criminal consequences, although specific offences and penalties are not detailed within this particular notifiable instrument. Generally, under Australian law, failure to adhere to the terms of an appointment, especially one made under statutory authority, could result in legal action being taken against the individual or entity in breach. Civil penalties might include fines or other financial penalties, while criminal penalties might include imprisonment or other sanctions as determined by a court of law. The exact nature and severity of these penalties would be determined based on the specific breach and the relevant legal provisions under which the case is heard.