Inspector-General of Taxation (Acting Inspector-General) Appointment (No. 3) 2024
I, 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, appoint David Pengilley to act as the Inspector-General:
(a) for the period beginning on 15 August 2024 until 30 August 2024; and determine that the following terms and conditions apply:
(b) the appointment is on a full-time basis;
(c) the appointee is to receive additional remuneration during the period of appointment referred to in paragraph (a) so that their total base salary (within the meaning of the Australian Public Service Remuneration Report 2022 published by the Australian Public Service Commission), including any salary received for the appointee’s substantive role as Deputy Taxation Ombudsman for the Inspector-General of Taxation, is $298,540 per annum (pro-rated for that period of appointment); and
(d) the appointee is to continue to receive the other entitlements (including superannuation), during that period of appointment, that the appointee usually receives in their substantive role as Deputy Taxation Ombudsman for the Inspector-General of Taxation determined by reference to the total base salary specified in paragraph (c).
Dated 1 August 2024
Stephen Jones
Assistant Treasurer and Minister for Financial Services
Overview
The Inspector-General of Taxation (Acting Inspector-General) Appointment (No. 3) 2024I, made by Stephen Jones, Assistant Treasurer and Minister for Financial Services, appoints David Pengilley to act as the Inspector-General of Taxation for a specified period from 15 August 2024 until 30 August 2024. This enactment is pursuant to section 29 of the Inspector-General of Taxation Act 2003 and subsection 33A(1) of the Acts Interpretation Act 1901. The primary objective of this appointment is to ensure continuity in the role of the Inspector-General of Taxation, providing stability and maintaining the integrity of the oversight functions during the absence of the substantive Inspector-General. This arrangement also ensures that Mr. Pengilley receives appropriate remuneration and entitlements for the duration of his acting appointment, maintaining his status and responsibilities as the Deputy Taxation Ombudsman.
Scope and Application
The Inspector-General of Taxation (Acting Inspector-General) Appointment (No. 3) 2024I appoints David Pengilley to act as the Inspector-General on a full-time basis from 15 August 2024 until 30 August 2024. The appointment, made under section 29 of the Inspector-General of Taxation Act 2003 and subsection 33A(1) of the Acts Interpretation Act 1901, stipulates that during this period, Pengilley will receive remuneration that ensures his total base salary, inclusive of any salary from his substantive role as Deputy Taxation Ombudsman, amounts to $298,540 per annum, pro-rated for the specified period. Additionally, Pengilley will continue to receive all other entitlements, such as superannuation, that he is entitled to in his substantive role, determined by reference to the specified base salary. This instrument operates within the Commonwealth jurisdiction and applies directly to the individual named, David Pengilley, without any stated exclusions or exemptions.
Key Provisions
The main operative sections of this notifiable instrument are sections (a) through (d), which detail the appointment of David Pengilley as the Acting Inspector-General. Section (a) specifies the period of appointment, from 15 August 2024 to 30 August 2024, during which David Pengilley will act as the Inspector-General. Section (b) indicates that the appointment is on a full-time basis. Section (c) stipulates that David Pengilley will receive additional remuneration to ensure his total base salary, including any salary received for his substantive role as Deputy Taxation Ombudsman for the Inspector-General of Taxation, amounts to $298,540 per annum, pro-rated for the period of appointment. Section (d) ensures that David Pengilley will continue to receive all other entitlements, including superannuation, during the period of his appointment, which are determined based on the total base salary specified in section (c).
The Act imposes several obligations and requirements on David Pengilley as the Acting Inspector-General. Firstly, he must serve in this capacity on a full-time basis during the specified period, from 15 August 2024 to 30 August 2024. He is also required to receive remuneration that ensures his total base salary amounts to $298,540 per annum, pro-rated for the period of his appointment. Furthermore, he must continue to receive all other entitlements, including superannuation, that he is entitled to in his substantive role as Deputy Taxation Ombudsman for the Inspector-General of Taxation. These entitlements are determined based on the total base salary specified.
The notifiable instrument does not specify any offences, penalties, or consequences for breach. However, it is likely that any failure to comply with the terms and conditions outlined in the instrument could result in administrative or legal consequences, though these are not explicitly detailed in the text. The instrument's focus is primarily on ensuring that David Pengilley's remuneration and entitlements are properly managed during his period of acting as the Inspector-General.