Inspector-General of Taxation (Acting Inspector-General) Appointment (No. 2) 2023

Overview

The Inspector-General of Taxation (Acting Inspector-General) Appointment (No. 2) 2023I, issued on 7 September 2023, pertains to the appointment of David Pengilley as the acting Inspector-General of Taxation for a specified period. This notifiable instrument was enacted by Stephen Jones, the Assistant Treasurer and Minister for Financial Services, under the authority conferred by section 29 of the Inspector-General of Taxation Act 2003 and subsection 33A(1) of the Acts Interpretation Act 1901. The appointment is intended to address any interim requirement for the role of Inspector-General of Taxation, ensuring continuity in the oversight of the Australian Taxation Office. The policy objective is to maintain effective governance and accountability in the tax system by providing for a temporary acting Inspector-General when the substantive role is temporarily unavailable.

Scope and Application

The Inspector-General of Taxation (Acting Inspector-General) Appointment (No. 2) 2023 instrument appoints David Pengilley to act as the Inspector-General for a specific period, from 8 September 2023 until 13 September 2023. This appointment is made under section 29 of the Inspector-General of Taxation Act 2003 and subsection 33A(1) of the Acts Interpretation Act 1901. The acting role is full-time, with additional remuneration set to ensure Pengilley's total base salary, including his substantive role as General Manager for the Inspector-General of Taxation, amounts to $290,180 per annum, pro-rated for the period of acting. Pengilley will also continue to receive other entitlements, including superannuation, consistent with his substantive role. This instrument is a Commonwealth measure, applying to the individual named within the scope of the Inspector-General of Taxation Act 2003. There are no stated exclusions or exemptions within the terms of this appointment, and the application is confined to the specified period and conditions outlined.

Key Provisions

The main operative sections of this notifiable instrument (F2023N00268) pertain to the temporary appointment of David Pengilley as the Acting Inspector-General of Taxation for a specific period and under particular terms and conditions. Section 1(a) designates that David Pengilley will act in this capacity from 8 September 2023 until 13 September 2023. Section 1(b) outlines that this appointment is on a full-time basis, ensuring that Pengilley is fully committed to the responsibilities of the role during the specified period. Section 1(c) stipulates that Pengilley will receive additional remuneration during this time, ensuring that his total base salary, including any salary he earns in his substantive role as General Manager for the Inspector-General of Taxation, amounts to $290,180 per annum, prorated accordingly. Finally, Section 1(d) mandates that Pengilley continues to receive all other entitlements, such as superannuation, consistent with his substantive role during the period of his acting appointment. The obligations and requirements imposed by this Act on the parties involved are straightforward yet critical. David Pengilley, as the Acting Inspector-General, must fulfill all duties and responsibilities associated with the role for the designated period. He is required to ensure that his total base salary, including any salary received for his substantive role, is maintained at $290,180 per annum, prorated for the acting period. Additionally, he must continue to receive all other entitlements, including superannuation, as he would in his substantive role, ensuring that no benefits are lost during this transition. There are no explicit offences, penalties, or civil/criminal consequences outlined in this notifiable instrument for breaches of the terms and conditions of David Pengilley's acting appointment. However, the implications of failing to adhere to the stipulated remuneration and entitlements could potentially lead to disputes or legal actions regarding the terms of employment and compensation. Such issues would likely be resolved through internal administrative processes or potentially through the courts if they escalated to a formal dispute. The primary focus of this notifiable instrument is to clearly define the terms of Pengilley's acting appointment to prevent any ambiguity or conflict during his tenure.