Commonwealth Numbered Regulations - Explanatory Statements

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TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) REGULATIONS 1992 NO.176

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.