(9) Clause 28, page 22 (line 8), after “instrument”, insert “on receipt of a recommendation based on merit received from the Minister in accordance with section 28A”.

(10) Clause 29, page 23 (after line 7), at the end of the clause, add:

(3) An acting appointment must be made on the basis of merit.

(11) Page 22 (after line 19), after clause 28, insert:

(1) The Minister must by writing determine a code of practice for selecting the Inspector-General of Taxation that sets out general principles on which the selection is to be made, including but not limited to:

(a) merit; and

(b) independent scrutiny of appointments; and

(c) probity; and

(d) openness and transparency.

(2) After determining a code of practice under subsection (1), the Minister must publish the code in the Gazette.

(3) Not later than every fifth anniversary after a code of practice has been determined, the Minister must review the code.

(4) In reviewing a code of practice, the Minister must invite the public to comment on the code.

(5) A code of practice determined under subsection (1) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.