Taxation Administration (Acting Second Commissioner of Taxation) Appointment (No. 3) 2021

Overview

The Taxation Administration (Acting Second Commissioner of Taxation) Appointment (No. 3) 2021, made under the authority vested in the Treasurer by subsection 6B(2) of the Taxation Administration Act 1953 and subsection 33A(1) of the Acts Interpretation Act 1901, was enacted to address the need for an acting Second Commissioner of Taxation during a specified transitional period. This legislative instrument aims to ensure continuity in the administration of taxation laws by appointing Fiona Dillon to act as the Second Commissioner of Taxation for a defined period from 1 October 2021 to 31 October 2021, or until a permanent appointment is made. This appointment is made on a full-time basis and under the same terms and conditions applicable to a substantive Second Commissioner of Taxation, as stipulated under section 5A of the Taxation Administration Act 1953. The appointment seeks to maintain the operational integrity of the Australian Taxation Office during a time when a permanent appointment might not yet be finalised.

Scope and Application

The Taxation Administration (Acting Second Commissioner of Taxation) Appointment (No. 3) 2021 applies to the appointment of Fiona Dillon to act as the Second Commissioner of Taxation for the specified period of 1 October 2021 to 31 October 2021. This appointment is made by the Treasurer, Josh Frydenberg, under the provisions of the Taxation Administration Act 1953 and the Acts Interpretation Act 1901. Fiona Dillon's role will be on a full-time basis and under the same terms and conditions applicable to a Second Commissioner of Taxation, as outlined in the Taxation Administration Act 1953. This legislative instrument is applicable nationally across Australia, aligning with the Commonwealth jurisdiction. The appointment is subject to the condition that Fiona Dillon will act in this capacity unless a permanent appointment to the office of Second Commissioner of Taxation is made before the end of the specified period. No exclusions, exemptions, or specific thresholds are mentioned in the notifiable instrument itself. However, the application and interpretation of this instrument may be subject to further guidance or regulations under the overarching acts it references. This appointment is a specific application of the broader legislative framework governing the administration of taxation in Australia.

Key Provisions

The main operative sections of the Taxation Administration (Acting Second Commissioner of Taxation) Appointment (No. 3) 2021 include the appointment of Fiona Dillon to act in the office of Second Commissioner of Taxation (section 1). This appointment is set for a specific period, from 1 October 2021 to 31 October 2021, unless a permanent appointment is made before the end of this period. Fiona Dillon will act in this office on a full-time basis and under the same terms and conditions that apply to a Second Commissioner of Taxation, as stipulated under section 5A of the Taxation Administration Act 1953. The obligations and requirements imposed by this Act are primarily centred around the temporary nature of Fiona Dillon's appointment. She is required to perform the duties of the Second Commissioner of Taxation during the specified period, adhering to the terms and conditions applicable to the position. This includes compliance with all relevant laws and policies governing the role of the Second Commissioner of Taxation. Additionally, the Act ensures that Fiona Dillon's acting appointment does not affect the continuity of the Taxation Administration processes and responsibilities, as she must function in the same manner as a substantive Second Commissioner. In terms of offences, penalties, or consequences for breach, the Act itself does not explicitly outline specific penalties for non-compliance with the terms of the acting appointment. However, any breaches of the duties or responsibilities associated with the role of the Second Commissioner of Taxation could potentially lead to administrative, civil, or criminal consequences under other applicable legislation. For instance, any misconduct or failure to perform duties could be subject to penalties under the Public Service Act 1999 or other relevant laws. The maximum penalties would depend on the nature and severity of the breach, as well as the specific provisions of the relevant laws.