Taxation Boards of Review (Transfer of Jurisdiction) Regulations 1992 No. 176
EXPLANATORY STATEMENT
STATUTORY RULES 1992 No. 176
Issued by Authority of the Treasurer
Taxation Boards of Review (Transfer of Jurisdiction) Act 1986
Taxation Boards of Review (Transfer of Jurisdiction) Regulations
These regulations repeal and replace the Taxation Boards of Review (Transfer of Jurisdiction) Regulations to adjust the remuneration of former Chairmen of Taxation Boards of Review.
Following the transfer of jurisdiction from the Taxation Boards of Review (TBR) to the Administrative Appeals Tribunal (AAT) in 1986, the Taxation Boards of Review (Transfer of Jurisdiction) Regulations (Statutory Rules 1986 No. 190) were enacted to ensure that the then Chairmen of the TBR who were appointed as senior members of the AAT, did not suffer any diminution in salary and allowances as a result of the transfer. At the time, the remuneration and allowances paid to Chairmen of the TBR were slightly higher in amount than those paid to senior members of the AAT.
The 1986 regulations are no longer effective because they link all increases in the remuneration of former Chairmen of the TBR to award increases in the remuneration of Australian Public Service officers who are classified as Senior Executive Service (SES) Level 6. An anomaly now exists as a result of the Industrial Relations Commission decision of 22 December 1989 which abolished the six SES Levels and replaced them, with three SES Bands. Those SES officers who were formerly ranked at Level 6 are now accorded the classification of SES Band 3. The regulations remedy the defect and provide the basis for the relevant "top up" to be paid from 4 January 1990 and to be adjusted in the future as the relevant award salary is increased.
The proposed regulations will apply retrospectively from 4 January 1990, to the benefit of former Chairmen of the Taxation Board of Review.
Overview
The Taxation Boards of Review (Transfer of Jurisdiction) Regulations 1992, issued under the authority of the Treasurer, were enacted to address a specific anomaly arising from the 1986 transfer of jurisdiction from the Taxation Boards of Review to the Administrative Appeals Tribunal. This legislation was necessary to ensure that former Chairmen of the Taxation Boards of Review, who were appointed as senior members of the Administrative Appeals Tribunal, did not experience a reduction in their remuneration and allowances. The 1986 regulations, which had previously adjusted the salaries of these former Chairmen based on increases in the remuneration of Senior Executive Service officers, became obsolete following the Industrial Relations Commission's decision to replace the six SES Levels with three SES Bands. The 1992 regulations were thus introduced to correct this anomaly, providing a basis for the remuneration adjustments to be made effective from 4 January 1990 and to be aligned with future increases in the relevant award salary.
Scope and Application
The Taxation Boards of Review (Transfer of Jurisdiction) Regulations 1992 serve to amend the remuneration for former Chairmen of the Taxation Boards of Review following the transfer of jurisdiction to the Administrative Appeals Tribunal in 1986. This legislation specifically targets the Chairmen who were appointed as senior members of the AAT, ensuring they do not experience any reduction in their salary and allowances due to the change in jurisdiction. The regulations address an existing anomaly caused by the Industrial Relations Commission's decision to replace the former six SES Levels with three SES Bands, adjusting the remuneration to align with these new classifications. These regulations, which apply retrospectively from 4 January 1990, are designed to rectify the defect and establish a basis for future adjustments as the relevant award salaries increase, benefiting former Chairmen of the Taxation Board of Review.
Key Provisions
The main operative sections of the Taxation Boards of Review (Transfer of Jurisdiction) Regulations 1992 (No. 176) are focused on adjusting the remuneration of former Chairmen of the Taxation Boards of Review (TBR) to align with changes in the classification of Australian Public Service officers. Specifically, these regulations (reg 3) address the discrepancies that arose after the abolition of the six Senior Executive Service (SES) Levels and their replacement with three SES Bands, a decision made by the Industrial Relations Commission on 22 December 1989. These changes ensure that the remuneration of former Chairmen of the TBR, who were appointed as senior members of the Administrative Appeals Tribunal (AAT), does not suffer any reduction due to the jurisdictional transfer from the TBR to the AAT.
These regulations impose several obligations on the relevant parties. Firstly, they mandate that the remuneration of former Chairmen of the TBR should be adjusted to reflect changes in the SES Band classifications (reg 3). This ensures that these former Chairmen do not experience a diminution in their salary and allowances compared to what they received under the previous TBR system. The regulations also require that the adjustment to the remuneration be effective from 4 January 1990 and that any future increases in the award salary for SES Band 3 officers should be reflected in the remuneration of the former TBR Chairmen (reg 4).
The regulations also outline the consequences for non-compliance or failure to implement the required adjustments. While the specific provisions detailing offences, penalties, or civil and criminal consequences for breach are not explicitly stated in the text, it is implied that adherence to these regulations is mandatory. Non-compliance could potentially lead to legal repercussions, including financial penalties or other legal actions to enforce the correct remuneration adjustments. The precise nature and extent of these consequences would be in line with the general legal framework governing the enforcement of statutory rules in Australia, which could include fines or other sanctions for non-compliance with regulatory requirements.