Inspector-General of Taxation (Acting Arrangements) Appointment (No. 1) 2022
I, Stephen Jones, Assistant Treasurer and Minister for Financial Services, acting under section 29 of the Inspector-General of Taxation Act 2003 and subsection 33A(1) of the Acts Interpretation Act 1901, appoint David Pengilley to act as the Inspector-General of Taxation:
(a) for the period 10 October 2022 until 15 October 2022; and
(b) for the period 22 November 2022 until 2 December 2022;
and determine that the following terms and conditions apply:
(c) the appointment is on a full-time basis;
(d) the appointee is to receive additional remuneration during the periods of appointment referred to in paragraphs (a) and (b) so that their total base salary (within the meaning of the Australian Public Service Remuneration Report 2021 published by the Australian Public Service Commission), including any salary received for the appointee’s role as General Manager for the Inspector-General of Taxation, is $290,180 per annum (pro-rated for those periods); and
(e) the appointee is to continue to receive the other entitlements (including superannuation), during those periods of appointment, that the appointee usually receives in their substantive role as General Manager for the Inspector-General of Taxation determined by reference to the base salary specified in paragraph (d).
Dated 10 October 2022
Stephen Jones
Assistant Treasurer and Minister for Financial Services
Overview
The Inspector-General of Taxation (Acting Arrangements) Appointment (No. 1) 2022I, enacted by Stephen Jones, the Assistant Treasurer and Minister for Financial Services, under section 29 of the Inspector-General of Taxation Act 2003 and subsection 33A(1) of the Acts Interpretation Act 1901, addresses the need for interim leadership within the Inspector-General of Taxation office during periods of vacancy or absence. This legislation facilitates the appointment of David Pengilley as an acting Inspector-General of Taxation for specific periods, ensuring continuity in the office's operations. The policy objective is to maintain the integrity and efficiency of the Inspector-General of Taxation's responsibilities by providing a qualified interim figure during transitional periods. The appointee is to be remunerated and entitled to benefits equivalent to those of the substantive Inspector-General of Taxation, ensuring the appointee can perform their duties effectively without financial disincentive.
Scope and Application
The Inspector-General of Taxation (Acting Arrangements) Appointment (No. 1) 2022I, issued under the authority of the Assistant Treasurer and Minister for Financial Services, Stephen Jones, provides for the temporary appointment of David Pengilley to act as the Inspector-General of Taxation for specific periods in 2022. This legislation applies to the individual appointed, David Pengilley, and it defines the terms and conditions of his acting appointment, including the duration, remuneration, and other entitlements. The appointment is made under section 29 of the Inspector-General of Taxation Act 2003 and subsection 33A(1) of the Acts Interpretation Act 1901, thereby ensuring the legal framework governing this interim appointment is well-defined and compliant with existing statutory provisions. This notifiable instrument serves to clarify the scope of Pengilley’s acting role during the specified periods, ensuring continuity and governance within the Inspector-General of Taxation office.
Key Provisions
The main operative sections of the Notifiable Instrument F2022N00229 (Inspector-General of Taxation (Acting Arrangements) Appointment (No. 1) 2022) include the appointment of David Pengilley to act as the Inspector-General of Taxation for specified periods, and the determination of the terms and conditions of this appointment. Specifically, Section 1(a) sets out the dates for David Pengilley’s acting role, namely from 10 October 2022 to 15 October 2022, and from 22 November 2022 to 2 December 2022. Section 1(c) specifies that this appointment is on a full-time basis. The remuneration and entitlements for this acting role are detailed in Sections 1(d) and 1(e), with David Pengilley receiving additional remuneration to ensure his total base salary is $290,180 per annum, pro-rated for the periods of appointment, and continuing to receive other entitlements as outlined in the Australian Public Service Remuneration Report 2021.
The obligations and requirements imposed by this legislation on David Pengilley and relevant parties include adherence to the specified terms and conditions of his acting appointment. This encompasses ensuring that he receives the correct pro-rated salary and all other entitlements, as detailed in the legislation. The appointee must also maintain the integrity and standards expected of the Inspector-General of Taxation during the acting periods. Furthermore, the Australian Public Service Commission and relevant payroll departments must process the necessary remuneration adjustments and entitlements in accordance with the Act.
In terms of offences, penalties, or consequences for breach, the legislation does not explicitly state any specific penalties for non-compliance with the terms of the acting appointment. However, failure to adhere to the stipulated terms and conditions could result in potential legal or administrative repercussions. It is important for all parties involved to ensure strict compliance with the conditions outlined to avoid any adverse outcomes. The maximum penalties, if applicable, would likely be determined by the general principles of administrative law and the specific provisions of any related statutes governing the public service remuneration and employment conditions.