Inspector-General of Taxation (Acting Inspector-General) Appointment (No. 1) 2023

Overview

The Inspector-General of Taxation (Acting Inspector-General) Appointment (No. 1) 2023I, enacted on 24 January 2023 by Stephen Jones, Assistant Treasurer and Minister for Financial Services, is a notifiable instrument under section 29 of the Inspector-General of Taxation Act 2003 and subsection 33A(1) of the Acts Interpretation Act 1901. This instrument addresses the need for an acting Inspector-General to be appointed for a specified period due to the absence or unavailability of the substantive Inspector-General. David Pengilley has been appointed to act in this capacity from 1 February 2023 until 17 February 2023 on a full-time basis, with terms and conditions ensuring he receives appropriate remuneration and entitlements during this period, including pro-rated salary and superannuation, as specified in the Australian Public Service Remuneration Report 2021. The policy objective is to maintain the integrity and continuity of the Inspector-General's office during periods of absence.

Scope and Application

The Inspector-General of Taxation (Acting Inspector-General) Appointment (No. 1) 2023I, issued under section 29 of the Inspector-General of Taxation Act 2003 and subsection 33A(1) of the Acts Interpretation Act 1901, appoints David Pengilley to act as the Inspector-General for a specific period beginning on 1 February 2023 and ending on 17 February 2023. This appointment is made on a full-time basis, with David Pengilley receiving additional remuneration during this period to ensure his total base salary, including any salary from his substantive role as General Manager for the Inspector-General of Taxation, amounts to $290,180 per annum, pro-rated for the duration of his acting role. Furthermore, he is to continue receiving the same entitlements, including superannuation, as he would in his substantive role. This legislation pertains specifically to the appointment and remuneration of the acting Inspector-General, with no broader application to other entities, industries, or conduct unless explicitly stated in subordinate instruments.

Key Provisions

The main operative sections of this notifiable instrument are (a) through (d). Section (a) appoints David Pengilley as the acting Inspector-General of Taxation for a specified period, from 1 February 2023 until 17 February 2023. Section (b) specifies that this appointment is to be on a full-time basis, indicating that Pengilley will be fully engaged in the duties and responsibilities of the Inspector-General during this interim period. Section (c) details the remuneration for this acting role, stipulating that Pengilley will receive additional remuneration to ensure his total annual salary is $290,180, prorated for the duration of his appointment. This salary includes his base salary from his substantive role as General Manager for the Inspector-General of Taxation. Section (d) ensures that Pengilley will continue to receive all other entitlements, such as superannuation, consistent with what he receives in his substantive role. The obligations and requirements imposed by this Act on the parties involved are primarily centred on ensuring that David Pengilley's acting role as Inspector-General is carried out with the same level of commitment and remuneration as his substantive position. The Act mandates that Pengilley's acting appointment is to be full-time, reflecting the need for uninterrupted service and attention to the duties of the Inspector-General. Additionally, the Act requires that Pengilley's remuneration during the acting period be adjusted to ensure he receives the same total annual salary as in his substantive role, with all prorated adjustments made accordingly. The Act also ensures that Pengilley will continue to receive all other entitlements, such as superannuation, that he would normally receive in his substantive role, thereby maintaining his overall financial position without disruption. In terms of offences, penalties, or consequences for breach, the notifiable instrument does not explicitly outline specific sanctions for non-compliance with its terms. However, given the nature of the instrument and its issuance under the authority of the Inspector-General of Taxation Act 2003 and the Acts Interpretation Act 1901, any failure to adhere to the stipulated terms and conditions could potentially lead to legal repercussions. The precise nature and extent of these consequences would depend on the specific circumstances of any non-compliance, but they could include disciplinary action, financial penalties, or other legal measures deemed appropriate by the relevant authorities. The maximum penalties, if applicable, are not stated within this instrument but would be determined in accordance with the broader legal framework governing the Inspector-General of Taxation and related acts.