Inspector-General of Taxation (Acting Inspector-General) Appointment (No. 2) 2024

Overview

The Inspector-General of Taxation (Acting Inspector-General) Appointment (No. 2) 2024I was enacted on 21 April 2024 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. This notifiable instrument addresses the interim requirement for an acting Inspector-General of Taxation to ensure continuity in the oversight and administration of tax laws and policies in the absence of a substantive Inspector-General. The policy objective of this appointment is to maintain the effective functioning of the Inspector-General of Taxation's office during a transitional period, ensuring that the critical role of independent oversight in the tax system is not compromised. The appointment of David Pengilley is intended to provide stability and ensure that the duties and responsibilities of the Inspector-General of Taxation are fulfilled until a new full-time Inspector-General is appointed.

Scope and Application

The Inspector-General of Taxation (Acting Inspector-General) Appointment (No. 2) 2024I, 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 as the Acting Inspector-General of Taxation on a full-time basis from 6 May 2024 until the earlier of 5 August 2024 or the commencement of the next full-time Inspector-General of Taxation's appointment. This appointment ensures continuity in the role and responsibilities of the Inspector-General of Taxation, with David Pengilley's remuneration and allowances set according to the provisions outlined in section 30 of the Inspector-General of Taxation Act 2003 for the period of his acting appointment. The legislation underscores the importance of maintaining oversight and governance within the tax system, thereby ensuring compliance and accountability.

Key Provisions

The main operative sections of the Notifiable instrument F2024N00366 pertain to the appointment of David Pengilley as the acting Inspector-General of Taxation under the Inspector-General of Taxation Act 2003 (section 28). Specifically, section 29 of the Act authorises the Assistant Treasurer and Minister for Financial Services to make such an appointment. David Pengilley is appointed on a full-time basis to commence from 6 May 2024 and will continue until the earlier of 5 August 2024 or the day before the next full-time Inspector-General of Taxation is appointed and commences their duties. Additionally, the remuneration and allowances for David Pengilley during his tenure are set according to what would apply to a full-time Inspector-General of Taxation under section 30 of the Act. The Act imposes specific obligations and requirements on the parties involved. The Assistant Treasurer and Minister for Financial Services, in this instance, Stephen Jones, is tasked with the appointment of David Pengilley as the acting Inspector-General of Taxation. This appointment must adhere to the timelines and conditions specified in section 28 of the Act, ensuring that the acting Inspector-General can commence duties immediately upon appointment. Moreover, the remuneration and allowances for David Pengilley are to be consistent with those outlined in section 30 of the Act, ensuring transparency and fairness in compensation. Under the Notifiable instrument F2024N00366, there are no explicit offences, penalties, or civil/criminal consequences outlined for breaches of its provisions. However, the Act itself may contain provisions that address non-compliance or breaches of related duties and responsibilities. For example, any failure to adhere to the terms of the appointment or remuneration could potentially lead to legal challenges or administrative actions under the broader framework of the Inspector-General of Taxation Act 2003. The specific penalties for such breaches would depend on the nature of the breach and the applicable provisions within the overarching legislation.