Taxation Administration (Acting Second Commissioner of Taxation) Appointment (No. 2) 2021

Overview

The Taxation Administration (Acting Second Commissioner of Taxation) Appointment (No. 2) 2021 was enacted by the Parliament of Australia to facilitate the interim appointment of a Second Commissioner of Taxation. This legislation was introduced to address a temporary vacancy or absence of the Second Commissioner of Taxation, ensuring that the administration of taxation laws remains uninterrupted. The policy objective of this instrument is to maintain continuity in the leadership of the Australian Taxation Office by providing a qualified individual to act in the office during a transitional period. The appointment was made under the authority of subsection 6B(2) of the Taxation Administration Act 1953 and subsection 33A(1) of the Acts Interpretation Act 1901, with the appointee, Kirsten Fish, set to serve on a full-time basis from 1 July 2021 to 30 September 2021, under the same terms and conditions as a substantive Second Commissioner of Taxation.

Scope and Application

The Taxation Administration (Acting Second Commissioner of Taxation) Appointment (No. 2) 2021 applies to the appointment of Kirsten Fish as the Acting Second Commissioner of Taxation for the Australian Taxation Office (ATO). This legislative instrument appoints Kirsten Fish to the position of Acting Second Commissioner of Taxation, thereby allowing her to exercise the powers and perform the duties associated with this office for the specified period of 1 July 2021 to 30 September 2021. The legislation mandates that she will act on a full-time basis and under the same terms and conditions applicable to a Second Commissioner of Taxation as stipulated in the Taxation Administration Act 1953. This appointment is a direct consequence of the enabling provisions in the Taxation Administration Act 1953 and the Acts Interpretation Act 1901, which allow for the appointment of acting officers to ensure continuity of operations within the ATO.

Key Provisions

The principal provision of the Taxation Administration (Acting Second Commissioner of Taxation) Appointment (No. 2) 2021 instrument is the appointment of Kirsten Fish as the Acting Second Commissioner of Taxation, as per section 1(1). This appointment is effective from 1 July 2021 to 30 September 2021, operating on a full-time basis and under the same terms and conditions that apply to a regular Second Commissioner of Taxation, as per section 1(2) and section 5A of the Taxation Administration Act 1953. Under this instrument, Kirsten Fish assumes the responsibilities and duties associated with the office of the Second Commissioner of Taxation. This includes oversight of the Australian Taxation Office's (ATO) operations and ensuring compliance with relevant legislation and administrative policies. The instrument mandates that she act in accordance with the statutory requirements outlined in the Taxation Administration Act 1953 and the Acts Interpretation Act 1901. The Taxation Administration (Acting Second Commissioner of Taxation) Appointment (No. 2) 2021 instrument imposes specific obligations on Kirsten Fish as the Acting Second Commissioner of Taxation. She must adhere to the statutory duties, responsibilities, and protocols outlined in the Taxation Administration Act 1953 and any other applicable legislation. This includes ensuring the effective administration of taxation laws and the efficient operation of the ATO during her tenure. Additionally, she must comply with any directions given by the Commissioner of Taxation or the Treasurer, as per section 6B(2) of the Taxation Administration Act 1953. Failure to comply with the provisions of this instrument or the duties associated with the office of the Second Commissioner of Taxation could result in various consequences. Although the instrument does not specify particular offences or penalties, breaches of statutory duties under the Taxation Administration Act 1953 may lead to disciplinary action, including potential removal from office. Furthermore, any actions that contravene the broader administrative and legal framework could result in civil or criminal liabilities, with penalties varying according to the nature and severity of the breach. The maximum penalties for such breaches, however, are not specified in this instrument but would be determined in accordance with the relevant legislation.