Inspector-General of Taxation (Acting Inspector-General) Appointment (No. 1) 2024

Overview

The Inspector-General of Taxation (Acting Inspector-General) Appointment (No. 1) 2024I, issued on 20 January 2024, appoints David Pengilley to act as the Inspector-General for a specified period to address a temporary vacancy in the role. This appointment was made 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. The policy objective of this instrument is to ensure continuity in the oversight of the Australian Taxation Office by maintaining the integrity of the tax system and the rights of taxpayers during the interim period until a permanent appointment is made. David Pengilley’s appointment includes a full-time basis, pro-rated remuneration to ensure his total base salary aligns with the Australian Public Service Remuneration Report 2021, and the continuation of other entitlements such as superannuation, ensuring that he receives the same benefits as in his substantive role as General Manager for the Inspector-General of Taxation.

Scope and Application

The F2024N00099 Notifiable Instrument outlines the appointment of David Pengilley as the acting Inspector-General of Taxation for a specific period, from 29 January 2024 until 2 February 2024. This appointment is made under the authority of section 29 of the Inspector-General of Taxation Act 2003 and subsection 33A(1) of the Acts Interpretation Act 1901 by Stephen Jones, the Assistant Treasurer and Minister for Financial Services. The instrument details that David Pengilley will serve on a full-time basis during this period and will receive additional remuneration to ensure that his total base salary, inclusive of any salary received for his substantive role as General Manager for the Inspector-General of Taxation, amounts to $290,180 per annum, pro-rated for the specified period. Furthermore, he will continue to receive all other entitlements, including superannuation, as per the terms applicable to his substantive role. This notifiable instrument applies solely to the specified acting appointment of David Pengilley within the Inspector-General of Taxation office. It does not extend to any other persons, entities, or broader industry regulations. The geographic and jurisdictional reach of this appointment is limited to the Commonwealth level, as it pertains to the federal role of the Inspector-General of Taxation. The instrument does not include any exclusions, exemptions, or thresholds beyond those outlined for the acting appointment and remuneration. The terms and conditions of the appointment are clearly defined, ensuring that David Pengilley's acting role is temporary and specific to the outlined period and remuneration structure.

Key Provisions

The Notifiable Instrument F2024N00099 pertains to the appointment of David Pengilley as the acting Inspector-General of Taxation. This appointment is under the authority of Stephen Jones, the Assistant Treasurer and Minister for Financial Services, and is made pursuant to sections 29 of the Inspector-General of Taxation Act 2003 and 33A(1) of the Acts Interpretation Act 1901. David Pengilley has been appointed to act in this capacity for a specific period, from 29 January 2024 until 2 February 2024 (Section 1(a)). This appointment is to be carried out on a full-time basis, as outlined in Section 1(b). During this period, David Pengilley will receive additional remuneration to ensure that his total base salary aligns with that of a General Manager within the Inspector-General of Taxation, amounting to $290,180 per annum. This remuneration is pro-rated for the duration of his acting role and includes any salary he receives for his substantive role as General Manager (Section 1(c)). Moreover, he will continue to receive all other entitlements, including superannuation, as per his substantive role (Section 1(d)). The obligations under this Act are primarily centred around ensuring that David Pengilley's acting role as Inspector-General of Taxation is conducted effectively and in accordance with the terms specified. His duties will mirror those of the substantive Inspector-General, with the added responsibility of managing the Inspector-General of Taxation office during his acting period. This includes all administrative, oversight, and investigative functions typically overseen by the Inspector-General. Additionally, the Act mandates that Pengilley's remuneration and entitlements are managed to ensure he receives a salary and benefits equivalent to those of a General Manager within the Inspector-General of Taxation, including pro-rated salary for the duration of his acting role and continued receipt of superannuation and other entitlements. The Notifiable Instrument does not explicitly outline specific offences, penalties, or consequences for breaches within its text. However, given the nature of the role and the statutory authority under which this appointment is made, any failure to adhere to the terms and conditions outlined in the Act could potentially lead to legal ramifications. This might include actions for breach of contract or other legal remedies if the terms of the appointment are not met. It is important to note that any such breaches could also have implications for the governance and administration of the Inspector-General of Taxation office, potentially affecting its ability to carry out its functions effectively.