Taxation Administration (Acting Second Commissioner of Taxation) Appointment (No. 2) 2024

Overview

The Taxation Administration (Acting Second Commissioner of Taxation) Appointment (No. 2) 2024 instrument, enacted in 2024, addresses the need to fill a temporary vacancy in the office of the Second Commissioner of Taxation. This instrument, issued by Stephen Jones, the Assistant Treasurer and Minister for Financial Services, is authorised under subsection 6B(2) of the Taxation Administration Act 1953 and subsection 33A(1) of the Acts Interpretation Act 1901. The policy objective is to ensure the continuity of essential taxation administration functions by appointing David Allen to act as the Second Commissioner of Taxation on a full-time basis from 1 August 2024 until the earlier of 31 October 2024 or the appointment of the next full-time Second Commissioner of Taxation. The instrument also determines that the remuneration and allowances payable to Mr. Allen during his acting period will align with those applicable to a Second Commissioner of Taxation under section 5A of the Act.

Scope and Application

The Taxation Administration (Acting Second Commissioner of Taxation) Appointment (No. 2) 2024I applies specifically to the appointment of David Allen to act in the office of the Second Commissioner of Taxation on a full-time basis for a defined period. The legislation is enacted under the authority of the Taxation Administration Act 1953 and the Acts Interpretation Act 1901, reflecting its Commonwealth jurisdiction. This instrument is a notifiable instrument and is intended to ensure continuity and effectiveness in the administration of taxation matters during a transitional period. The appointment is valid from 1 August 2024 until the earlier of 31 October 2024 or the commencement of the next full-time Second Commissioner of Taxation. The remuneration and allowances for this acting role are determined in accordance with the provisions outlined in the Taxation Administration Act 1953. This notifiable instrument does not specify any exclusions or exemptions and operates within the bounds of the legislative framework provided by the referenced Acts.

Key Provisions

The key operative sections of the Taxation Administration (Acting Second Commissioner of Taxation) Appointment (No. 2) 2024I (the instrument) are set out under paragraphs (a) and (b). Under paragraph (a), the instrument appoints David Allen to act in the office of Second Commissioner of Taxation, on a full-time basis, for a specified period beginning on 1 August 2024 and ending on the earlier of 31 October 2024 or the day before the next full-time Second Commissioner of Taxation, appointed under section 4 of the Taxation Administration Act 1953, commences. Paragraph (b) determines that the remuneration and allowances payable to David Allen during this period will be those applicable to a Second Commissioner of Taxation under section 5A of the Act. The instrument imposes certain obligations on David Allen and the relevant authorities. As the acting Second Commissioner of Taxation, David Allen is required to fulfil the duties and responsibilities of the office to the best of his ability and in accordance with the Act and any other relevant legislation. The Minister for Financial Services, who made the instrument, must ensure that David Allen’s remuneration and allowances are consistent with those that would apply to a Second Commissioner of Taxation under section 5A of the Act. This ensures that the acting Second Commissioner is compensated appropriately for the role during the period of appointment. Breach of the provisions of the Taxation Administration Act 1953 or the Acts Interpretation Act 1901 could result in various civil or criminal consequences. While the instrument itself does not specify offences or penalties, the underlying Acts do. For example, under the Taxation Administration Act 1953, failure to comply with the Act could result in penalties such as fines, imprisonment, or both, depending on the nature and severity of the breach. The specific maximum penalties would be determined in accordance with the relevant provisions of the Act and any applicable regulations.