Inspector-General of Taxation (Acting Inspector-General) Appointment (No. 3) 2023

Overview

The Inspector-General of Taxation (Acting Inspector-General) Appointment (No. 3) 2023I was enacted in 2023 by Stephen Jones, 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 need for an acting Inspector-General to be appointed temporarily. The appointment of David Pengilley as the acting Inspector-General for a specific period ensures continuity and effective administration of the office in the interim. This action is essential to maintain the integrity and efficiency of the oversight and investigative functions of the Inspector-General of Taxation. The terms and conditions outlined in the appointment, including remuneration and entitlements, are designed to ensure the appointee can perform their duties without financial impediments.

Scope and Application

The Inspector-General of Taxation (Acting Inspector-General) Appointment (No. 3) 2023I, made by Stephen Jones, Assistant Treasurer and Minister for Financial Services, appoints David Pengilley to act as the Inspector-General for the period beginning on 14 November 2023 and ending on 17 November 2023. 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, and it is on a full-time basis. During this period, David Pengilley will receive additional remuneration to ensure his total base salary is $290,180 per annum, pro-rated for the period of his appointment, in line with the Australian Public Service Remuneration Report 2021. He will also continue to receive all other entitlements, including superannuation, that he is entitled to in his substantive role as General Manager for the Inspector-General of Taxation. This appointment does not include any specific exclusions or exemptions and is confined to the stated period.

Key Provisions

The key operative sections of this notifiable instrument are section 1, which appoints David Pengilley to act as the Inspector-General of Taxation, and section 2, which details the terms and conditions of this acting appointment (section 1 and 2). David Pengilley is appointed to serve as the Acting Inspector-General from 14 November 2023 until 17 November 2023 on a full-time basis. Additionally, the appointee will receive additional remuneration during this period to ensure that their total base salary, inclusive of their usual salary as General Manager for the Inspector-General of Taxation, amounts to $290,180 per annum, pro-rated for the specified appointment period. The appointee will also continue to receive all other entitlements, such as superannuation, consistent with those received in their substantive role. The Act imposes several obligations and requirements on David Pengilley as the Acting Inspector-General. Firstly, he must serve on a full-time basis during the specified period, ensuring that his duties are performed with the same commitment and attention as if he were the substantive Inspector-General. Secondly, he must adhere to the remuneration terms set out in the instrument, ensuring that his total base salary, including any additional remuneration, aligns with the specified amount. Thirdly, he must continue to receive all other entitlements, such as superannuation, consistent with those received in his substantive role as General Manager. These terms and conditions are intended to maintain continuity and stability in the role of Inspector-General during his acting appointment. There are no explicit offences, penalties, or consequences for breach detailed in this notifiable instrument. However, it is implicit that failure to adhere to the terms and conditions of the acting appointment could result in non-compliance with the statutory requirements governing the Inspector-General’s role. Such non-compliance could lead to potential administrative or legal consequences, though the specifics are not outlined in this instrument. The maximum penalties or consequences for any breaches would depend on the broader legislative context and any relevant administrative or judicial processes that might be triggered by non-compliance.