Tax Agent Services (Acting Tax Practitioners Board Member) Appointment (No. 1) 2022

Overview

The Tax Agent Services (Acting Tax Practitioners Board Member) Appointment (No. 1) 2022 is a notifiable instrument introduced to address the need for an acting member of the Tax Practitioners Board under the Tax Agent Services Act 2009. This appointment was made by Michael Sukkar, who is the Assistant Treasurer, Minister for Housing, and Minister for Homelessness, Social and Community Housing, under the authority conferred by subsection 60-67(3) of the Act and subsection 33A(1) of the Acts Interpretation Act 1901. The policy objective is to ensure that the Tax Practitioners Board can continue to function effectively during periods of vacancy, thereby maintaining the integrity and administration of tax agent regulation. The instrument appoints Greg Lewis as an acting member of the Board for a period of three months, or until a permanent appointment is made, on a part-time basis under the same terms and conditions as other Board members.

Scope and Application

The Tax Agent Services (Acting Tax Practitioners Board Member) Appointment (No. 1) 2022 instrument appoints Greg Lewis as an acting member of the Tax Practitioners Board for a period of three months, commencing the day after registration on the Federal Register of Legislation. This appointment is made under the Tax Agent Services Act 2009 and the Acts Interpretation Act 1901, by Michael Sukkar, who holds the positions of Assistant Treasurer, Minister for Housing, and Minister for Homelessness, Social and Community Housing. Greg Lewis will serve on a part-time basis, adhering to the same terms and conditions applicable to Board members as stipulated in section 60-35 of the Act, effective from the date of this appointment. This arrangement ensures continuity in the Board's operations and compliance with relevant legislative frameworks. The appointment is limited to three months and can be terminated if another person is appointed to the Board under section 60-25 of the Act before the stipulated period ends. This legislative instrument underscores the commitment to maintaining the integrity and functionality of the Tax Practitioners Board within the Australian tax system.

Key Provisions

The Tax Agent Services (Acting Tax Practitioners Board Member) Appointment (No. 1) 2022I, dated 17 February 2022, establishes Greg Lewis as an acting member of the Tax Practitioners Board (the Board) under the Tax Agent Services Act 2009 (the Act). This appointment is for a period of three months from the day after the instrument is registered on the Federal Register of Legislation, provided no other appointment under section 60-25 of the Act occurs before this period ends (section 1(a)). The appointment also stipulates that Greg Lewis will serve on a part-time basis and under the same terms and conditions applicable to other Board members, as outlined in section 60-35 of the Act (section 1(b)). The Act imposes specific obligations on the appointed acting member. Greg Lewis must adhere to the duties and responsibilities outlined for Board members in the Act. These duties typically include ensuring compliance with the standards set for tax practitioners, participating in the regulation and oversight of the tax profession, and contributing to the Board’s decision-making processes. Given his part-time role, he must still meet the expectations and requirements set for full-time Board members, ensuring that the Board's regulatory functions are effectively carried out during his tenure. The legislation does not explicitly outline offences, penalties, or consequences for breach in this instrument. However, breaches of the duties and responsibilities of Board members, including acting members, could potentially lead to disciplinary actions under the Act. The Act may provide for sanctions, including removal from office, fines, or other penalties, as determined by the relevant authorities. Given the regulatory nature of the Board’s functions, any significant non-compliance or misconduct by an acting member could result in severe repercussions, including potential legal action or civil penalties as stipulated under the relevant sections of the Act.