Inspector-General of Taxation (Acting Inspector- General) Appointment (No. 4) 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 Duy Dam to act as the Inspector-General:
(a) for the period beginning on 16 December 2024 until 2 January 2025;
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 Data Release 2023 published by the Australian Public Service Commission), including any salary received for the appointee’s substantive role as Deputy Inspector-General for the Inspector-General of Taxation, is $239,100 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 Inspector-General for the Inspector-General of Taxation determined by reference to the total base salary specified in paragraph (c).
Dated 25 November 2024
Stephen Jones
Assistant Treasurer
Minister for Financial Services
Overview
The Inspector-General of Taxation (Acting Inspector-General) Appointment (No. 4) 2024I, issued on 25 November 2024, appoints Duy Dam to act as the Inspector-General for a specified period from 16 December 2024 until 2 January 2025. This appointment, 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, ensures continuity in the oversight of tax administration and compliance. The terms and conditions of this acting appointment include a full-time basis, a pro-rated annual base salary of $239,100, and continuation of all other entitlements such as superannuation, aligning with the remuneration for the substantive role of Deputy Inspector-General for the Inspector-General of Taxation. This legislative instrument aims to maintain the integrity and effectiveness of the Inspector-General's functions during a transition period.
Scope and Application
The Inspector-General of Taxation (Acting Inspector-General) Appointment (No. 4) 2024I appoints Duy Dam to act as the Inspector-General of Taxation for the specified period of 16 December 2024 to 2 January 2025. This appointment applies to Duy Dam, who is tasked with fulfilling the responsibilities and duties associated with the role of Inspector-General of Taxation on a full-time basis during the designated period. The appointee is entitled to additional remuneration that ensures their total base salary, as per the Australian Public Service Remuneration Data Release 2023, amounts to $239,100 per annum, pro-rated for the period of their acting role. Furthermore, Dam is to receive all other entitlements, including superannuation, consistent with those he receives in his substantive role as Deputy Inspector-General. This appointment is made under the authority granted by the Inspector-General of Taxation Act 2003 and the Acts Interpretation Act 1901.
Key Provisions
The key operative sections of this legislation outline the temporary appointment of Duy Dam as the Acting Inspector-General of Taxation, specifically for the period from 16 December 2024 until 2 January 2025 (Section 1(a)). This appointment is made on a full-time basis, and Duy Dam will receive additional remuneration during this period to ensure their total base salary amounts to $239,100 per annum, pro-rated for the duration of their acting role (Section 1(b)). Additionally, Duy Dam will continue to receive the same entitlements, including superannuation, as they do in their substantive role as Deputy Inspector-General (Section 1(c)).
The legislation imposes several obligations and requirements on Duy Dam during this temporary appointment. Firstly, it requires Duy Dam to act in the capacity of Inspector-General of Taxation for the specified period. This entails performing all duties, responsibilities, and functions associated with the role, adhering to the guidelines and standards expected of the Inspector-General (Section 1(a)). Secondly, Duy Dam must ensure that their remuneration and entitlements are managed in accordance with the specified terms, maintaining the pro-rated salary of $239,100 per annum and continuing to receive the same entitlements as in their substantive role (Section 1(b) and (c)). This includes maintaining the continuity of any benefits or allowances that are part of their usual role as Deputy Inspector-General.
There are no explicit offences, penalties, or civil/criminal consequences outlined within this legislation for breaches of the terms and conditions of the acting appointment. The focus of the legislation is primarily on ensuring the smooth transition and continuity of the role during the specified period. However, any failure to comply with the terms of appointment could potentially lead to legal scrutiny or repercussions under the broader provisions of the Inspector-General of Taxation Act 2003 and other relevant legislation. The emphasis is on ensuring that Duy Dam’s acting role is conducted in a manner consistent with the expectations and responsibilities of the Inspector-General.