Taxation Administration Act 1953 (Acting Second Commissioner of Taxation) Appointment 2021

Overview

The Taxation Administration Act 1953 (Acting Second Commissioner of Taxation) Appointment 2021, issued by the Treasurer Josh Frydenberg, addresses the need to revise the interim leadership within the Australian Taxation Office. This notifiable instrument revokes the prior appointment of Deborah Jenkins as the acting Second Commissioner of Taxation, effective from 25 June 2020, and establishes Kirsten Fish as the new acting Second Commissioner of Taxation, commencing from 1 April 2021 for a period of three months on a full-time basis. The enactment by the Treasurer, pursuant to section 6B of the Act, is intended to ensure continuity and effective administration of taxation laws during this interim leadership period. The instrument remains in effect unless altered by a subsequent notification.

Scope and Application

The Taxation Administration Act 1953 (TAA) provides the legislative framework for the administration of taxation laws in Australia, including the appointment of key officers within the Australian Taxation Office (ATO). Specifically, this Act allows the Treasurer to appoint an acting Second Commissioner of Taxation when the substantive position is temporarily vacant. The appointment detailed in this notifiable instrument pertains to the acting Second Commissioner of Taxation role, which is a significant position within the ATO, responsible for assisting in the management and oversight of the ATO’s operations and functions. The appointment applies to the individual named, Kirsten Fish, for a specified period of three months from 1 April 2021. This appointment is made under the authority granted by section 6B of the TAA and is in accordance with the legislative provisions that allow for the appointment of acting officers in the ATO. The geographic reach of this appointment is national, as the ATO operates across all states and territories in Australia. This appointment is subject to the terms and conditions outlined in the TAA and any other relevant legislation or administrative guidelines. The appointment is effective unless otherwise revoked by a subsequent instrument.

Key Provisions

The Notifiable Instrument F2021N00067 amends the Taxation Administration Act 1953 by appointing a new acting Second Commissioner of Taxation. Specifically, section 6B of the Act allows the Treasurer to revoke an existing appointment and make a new one. In this case, the appointment of Deborah Jenkins as acting Second Commissioner of Taxation, which was made on 25 June 2020, is revoked (section 6B(a)). In place of Deborah Jenkins, Kirsten Fish is appointed as the acting Second Commissioner of Taxation for a term of three months, starting from 1 April 2021, on a full-time basis (section 6B(b)). This appointment remains effective unless otherwise specified by a subsequent instrument. The Act imposes certain obligations and requirements on the parties involved. The Treasurer, in exercising their power under section 6B, must ensure that the appointment and revocation processes are conducted transparently and in accordance with the law. For Deborah Jenkins, the revocation of her appointment signifies the end of her duties as acting Second Commissioner of Taxation. Conversely, for Kirsten Fish, the appointment entails assuming the responsibilities and duties associated with the role of acting Second Commissioner of Taxation, which includes managing the day-to-day operations of the Australian Taxation Office, subject to the oversight of the Commissioner of Taxation. The Notifiable Instrument does not explicitly outline offences, penalties, or consequences for breaches in this particular context. However, any failure to comply with the provisions of the Taxation Administration Act 1953, including improper conduct in the appointment or revocation process, could potentially lead to legal repercussions. These might include disciplinary action, civil penalties, or even criminal charges, depending on the severity of the breach and the specific provisions of the Act that are contravened. The maximum penalties would be determined by the relevant sections of the Act that address the specific nature of the breach.