Taxation Administration (Acting Second Commissioner of Taxation) Appointment (No. 1) 2024

Overview

The Taxation Administration (Acting Second Commissioner of Taxation) Appointment (No. 1) 2024 was enacted on 22 April 2024, by Jim Chalmers, the Treasurer, under subsection 6B(2) of the Taxation Administration Act 1953 and subsection 33A(1) of the Acts Interpretation Act 1901. This notifiable instrument addresses the need for an acting Second Commissioner of Taxation to ensure continuity and stability in the administration of taxation laws during the transition period between the departure of one full-time Second Commissioner and the appointment of another. The appointment of David Allen as the acting Second Commissioner of Taxation is intended to maintain the effective and efficient operation of the Australian Taxation Office during this interim period. The remuneration and allowances for Mr. Allen during his term are set in accordance with those applicable to a full-time Second Commissioner of Taxation, as stipulated under section 5A of the Taxation Administration Act 1953. This measure ensures that the acting Second Commissioner receives appropriate compensation for their role, thereby maintaining the integrity and functionality of the taxation system.

Scope and Application

The Taxation Administration (Acting Second Commissioner of Taxation) Appointment (No. 1) 2024 applies to the appointment of David Allen as the Acting Second Commissioner of Taxation, effective from 1 May 2024 to 31 July 2024 or until a permanent Second Commissioner is appointed, whichever occurs first. This appointment is made under the authority granted by subsection 6B(2) of the Taxation Administration Act 1953 and subsection 33A(1) of the Acts Interpretation Act 1901 by Jim Chalmers, the Treasurer. The Act provides for the remuneration and allowances for the Acting Second Commissioner to be set at the levels applicable to a full-time Second Commissioner under section 5A of the Taxation Administration Act 1953. The legislation operates within the Commonwealth jurisdiction, impacting the operations of the Australian Taxation Office and the administration of taxation laws at the federal level. This instrument does not specify exclusions, exemptions, or thresholds beyond the terms of the appointment and remuneration outlined within the act. The scope of the application is primarily confined to the period specified and the role of the Acting Second Commissioner of Taxation, with no additional extensions or restrictions noted in the legislation itself.

Key Provisions

The key provisions of the Taxation Administration (Acting Second Commissioner of Taxation) Appointment (No. 1) 2024 instrument (F2024N00353) involve the appointment of David Allen as the Acting Second Commissioner of Taxation, effective from 1 May 2024 to 31 July 2024, or until the appointment of a new full-time Second Commissioner of Taxation, whichever comes first (section 1(a)). The instrument also mandates that David Allen's remuneration and allowances during this period will be the same as those applicable to a full-time Second Commissioner of Taxation under section 5A of the Taxation Administration Act 1953 (section 1(b)). Under this legislation, the primary obligation imposed on David Allen, upon his appointment, is to fulfil the duties and responsibilities associated with the office of the Second Commissioner of Taxation. This includes performing all the functions and exercising all the powers of the Second Commissioner as outlined in the Taxation Administration Act 1953. His role will be to ensure the efficient and lawful administration of taxation laws, which involves working closely with the Commissioner of Taxation and other relevant stakeholders. The instrument also necessitates that his remuneration and allowances are consistent with those stipulated for a full-time Second Commissioner. There are no specific offences, penalties, or consequences outlined in this notifiable instrument for breaches of its provisions. However, any failure to comply with the requirements of the Taxation Administration Act 1953, or any related legislative provisions, could result in legal actions or consequences under those respective Acts. The potential penalties or consequences would depend on the nature and severity of the breach, as governed by the relevant legislative framework. It is important to note that the instrument itself does not introduce new penalties but rather ensures that the acting appointee adheres to the existing standards and remuneration structures for the position.