Commonwealth Consolidated Acts

INSPECTOR-GENERAL OF TAXATION ACT 2003 - SECT 35

Obligation to terminate on certain grounds

             (1)  The Governor‑General must terminate the appointment of the Inspector‑General if the Inspector‑General:

                     (a)  becomes bankrupt; or

                     (b)  applies to take the benefit of any law for the relief of bankrupt or insolvent debtors; or

                     (c)  compounds with his or her creditors; or

                     (d)  assigns his or her remuneration for the benefit of his or her creditors; or

                     (e)  is absent from duty, except on leave of absence, for 14 consecutive days or for 28 days in any 12 months; or

                      (f)  fails to comply with section 32 (engaging in other paid work); or

                     (g)  fails, without reasonable excuse, to comply with section 33 (disclosure of interests).

Discretion to terminate for misbehaviour or physical or mental incapacity

             (2)  Subject to subsections (3), (4) and (5), the Governor‑General may terminate the appointment of the Inspector‑General on the ground of misbehaviour or physical or mental incapacity.

             (3)  If the Inspector‑General:

                     (a)  is an eligible employee for the purposes of the Superannuation Act 1976 ; and

                     (b)  has not reached his or her maximum retiring age (within the meaning of that Act);

his or her appointment cannot be terminated on the ground of physical or mental incapacity unless the Board (within the meaning of that Act) has given a certificate under section 54C of that Act.

             (4)  If the Inspector‑General:

                     (a)  is a member of the superannuation scheme established by deed under the Superannuation Act 1990 ; and

                     (b)  is under 60 years of age;

his or her appointment cannot be terminated on the ground of physical or mental incapacity unless the Board (within the meaning of that Act) has given a certificate under section 13 of that Act.

             (5)  If the Inspector‑General:

                     (a)  is an ordinary employer‑sponsored member of PSSAP, within the meaning of the Superannuation Act 2005 ; and

                     (b)  is under 60 years of age;

his or her appointment cannot be terminated on the ground of physical or mental incapacity unless the Board (within the meaning of that Act) has given an approval and certificate under section 43 of that Act.