About the BPaC Program

The Building Pacific Capacity Program (BPaC) is an Australian Government initiative funded by the Department of Foreign Affairs and Trade (DFAT) and managed by Cardno Emerging Markets. It provides Pacific Island Countries with a suite of flexible, fit-for-purpose options that support broad governance and stability development outcomes.
 
About the Partner Organisation

The Ministry of Finance and Sustainable Development (MoF) is an important Government of Nauru agency, mandated to oversee and coordinate the effective management of public finance and resources.
 
MoF’s mission is to ensure that the financial resources of the Republic of Nauru are managed in accordance with the law and are utilised in an efficient and effective manner.  
 
The objectives of the Ministry of Finance and Sustainable Development include:

• Ensuring that legislative requirements that relate to the management of public money are adhered to.
• Providing policy advice and options to Government in relation to a wide range of fiscal, economic and development issues.
• Providing policy advice and support to improve the financial performance and oversight of SOEs.
• Coordinating the development of and monitoring and reporting on the annual Budget and the Development Fund.
• Improving the effectiveness of the administration of government revenues thereby improving Nauru’s domestic revenue collections. 
• Coordinating development and review of the National Sustainable Development Strategy (NSDS), including ensuring that NSDS priorities are being given due attention in the annual budget.
• Obtaining and mobilising donor support for development projects and act as the point of contact for development assistance coordination.

 

About the Role

The Deputy Secretary for Revenue will manage the Nauru Revenue Office (NRO) and support MoF to implement and administer tax reforms under the National Sustainable Development Strategy 2019-2030.

Commencing this role remotely is negotiable if deployment to Nauru is delayed due to travel and border restrictions. However, applicants should note that it is a requirement for this role to be based in Nauru on a long term basis.

The Deputy Secretary of Revenue will work closely with the Deputy Secretary of Customs Operations (BPaC Adviser position) to build on the work of previous Advisers in the administration of current revenue regimes and ensure there is focus on strengthening the capacity of their respective divisional organisation and staff.

In recent years, the Government of Nauru has embarked on a program of taxation reforms as an initiative under their National Sustainable Development Strategy (2019-2030). Technical Assistance provided by both the Pacific Financial Technical Assistance Centre (PFTAC) and DFAT has assisted with the introduction of Phases 1 and 2 of the taxation reforms.

Phase 1 reforms involved the introduction of a Revenue Administration Act and an Employment and Services Tax Act, both of which became effective 1 October 2014. Following on from that, Phase 2 reforms, which involved the introduction of a Business Tax Act, were introduced effective 1 July 2016.

Extensive taxpayer education exercises have been undertaken, and a comprehensive registration project was also conducted. Administrative systems and processes have been put into place and require monitoring and review to ensure they are the most efficient and effective. A Compliance Improvement Strategy has also been developed with compliance initiatives to be undertaken, commensurate with the development of the staff skill base.

As a member of the Global Forum, Nauru is a signatory to the Convention on Mutual Administrative Assistance in Tax Matters (EOI); has committed to the Automatic Exchange of Financial Account Information in Tax Matters if the circumstances become relevant; and has committed to the Base Erosion and Profit Shifting Minimum Standards to the extent that this will become relevant to Nauru.

Nauru Revenue Office (NRO)

The Secretary for Finance has overall policy and administrative responsibility and reports directly to the Minister for Finance and Sustainable Development. The Secretary has delegated the operational responsibility and decision making to this role, the Deputy Secretary for Revenue, who has overall responsibility for managing the business of the NRO.
 
In order to accommodate the recently introduced reforms, the NRO has been re-structured with the creation of a new Taxation Division. New positions were created, a recruitment exercise was undertaken and staff appointed to the positions. As the Nauru tax regime is a self-assessment system based on voluntary compliance, on-going taxpayer education and compliance initiatives need to be undertaken to ensure that there is full compliance with the tax laws. The continued commitment of both government and NRO staff has seen the successful ongoing implementation of the new taxation reforms.
 
In addition to administering the tax laws, the NRO has full responsibility for all Government of Nauru cashiering functions covering all cash payments and receipts, together with administration of all Bendigo Agency cash reserves. The NRO also administers the Gaming Act 2011; has responsibility for Price Control compliance; has responsibility for Superannuation Act compliance; and the issuance of driver licences.
 
This position will provide support across all NRO functions including support to the Secretary and Minister for Finance relative to all tax related matters.
The assignment complements the mutual commitment between the Governments of Nauru and Australia to address priority outcomes, including “support the development of an economy based on multiple sources of income”. The introduction of tax reforms has resulted in the substantial collection of tax revenues and contributes significantly to the National Budget.
 

Relationship management, performance management and reporting

The Deputy Secretary for Revenue will report to and be accountable to the Secretary for Finance and Sustainable Development, Ministry of Finance, Government of Nauru. This role also requires a close working relationship with the Adviser to the Minister for Finance.
 
The Deputy Secretary for Revenue will be required to work closely with counterparts and provide leadership to a large team.
 
Key outputs and deliverables, as defined in the approved Workplan, are to be reported to Secretary for Finance and Sustainable Development, DFAT and the BPaC Team Leader. The adviser must provide 6 monthly reports and monthly situational reports (verbal) as requested.
 
The adviser must develop a detailed Completion Report in collaboration with MoF outlining progress against objectives, capacity development results, sustainability of outcomes, lessons learned and follow-on support that may be required.
 

Role responsibilities and objectives

 
1. To improve the capacity of the NRO to collect taxes and other revenues and charges under the existing regime.

• Provide leadership, strategic direction and guidance in the administration of the domestic tax system.
• Work closely with other national offices to enhance revenue collection 

 

2. To oversee the ongoing implementation of tax reforms

• Continually review the functions of the NRO and identify and develop new business systems and processes for the Revenue Division, Compliance Division and Service Divisions to administer the new tax system.
• Develop strategic and operational plans and take responsibility for the achievement of key deliverables in the administration of the domestic revenue laws.
• Assist in developing policy options for the new tax system and providing support to the Secretary for Finance and Minister for Finance in considering those options;
• Review draft legislation and make recommendations as necessary to ensure that the laws can be effectively implemented; and,
• Ensure the legislative framework and administrative functions adequately provide for compliance with OECD Standards.

 

3. To ensure revenue laws are effectively administered.

• Provide technical and procedural advice in the development of tax manuals, public rulings, and other educational material.
• Provide advice and guidance on business community compliance with the Nauru Superannuation Act
• Provide advice and guidance on business compliance with the Nauru Price Control and Consumer Protection legislation.

 

4. To provide capacity development of NRO staff to effectively implement the improved revenue administration and tax reforms 

• Identify the human resource requirements for the Revenue Division, Compliance Division and Service Divisions as are necessary to administer the new tax system.
• Develop the human resource and organizational capacity of the Revenue Division, Compliance Division and relevant Service Divisions; and
•  Facilitate training opportunities provided by OECD Global Forum; Pacific Islands Tax Administrators Association (PITAA); PFTAC and other international organisations.

 

5. To promote public relations, community awareness and consultation about these major reform initiatives.

• Represent Nauru in global taxation seminars, workshops and conferences, and act as the Competent Authority for EOI purposes; and,
• Actively participate in Nauru’s commitment to the work of the Global Forum.

 

6. Provide advice and guidance on GEDSI principles and incorporate these principles into NRO operations and service provision

• Ensure inclusive practices that enhance access for women, people with disabilities, and other marginalised populations are incorporated into the policies and operations of the NRO.
• Provide advice and guidance on cross-cutting issues, such as child protection, gender equality and disability in line with relevant Australian aid policies and other appropriate standards such as DFAT’s Gender Equality and Women’s Empowerment Strategy and Disability Inclusion Strategy.

 

Selection Criteria

Essential personal attributes:

• Strong interpersonal and communication skills including the ability to communicate complex issues to a wide range of audiences and a good understanding of cultural sensitivities
• High level analytical skills with the ability to demonstrate sound judgement and negotiate to achieve outcomes
• A proven track record in, and a commitment to, mentoring and building knowledge and skills – particularly in a development context
• Patience, flexibility, creative problem-solving skills, and a commitment to consultation

 

Essential qualifications and experience:

• Bachelor level degree or post-graduate tertiary qualifications in taxation, accounting, finance, business management or related discipline
• Demonstrated experience in senior executive roles, including senior level experience in a developing Inland Revenue department
• A demonstrated capacity to implement reform programs that will impact significantly on the performance of a national tax agency
• Strong technical and practical knowledge of the systems, processes and policies used to interpret and administer tax laws including:
  • Taxpayer service
  • Compliance monitoring and enforcement
  • Domestic tax audit; and,
  • Strategies to mitigate tax compliance risks
• Proven project management skills
• Experience in a range of capacity development approaches, including conducting training, mentoring and the development of procedures and manuals
• Understanding of the importance of cross cutting development issues such as gender, anti-corruption and disability.

 

Desirable qualifications and experience:

• Experience living and working in the Pacific region
• A minimum of five years’ experience in managerial positions responsible for the management of human resources to achieve organisation outcomes.  

 
How to Apply?
 
We welcome your interest in joining the BPaC Program as an adviser.

Please review the Terms of Reference before applying:  https://bit.ly/3vw8WTR

Please also take the time to look at the BPaC information sheet:  https://bit.ly/31wlPkc

All applications must be submitted via the Cardno website (https://clientapps.jobadder.com/41217/cardno/3900404), and include the following: 

• Your CV, including the names and contact details of 2 professional referees 
• A cover letter, describing how your skills and experience are applicable to the selection criteria (no more than 250 words per criterion).

Applications must be submitted by Wednesday 25th May 2022 (11:59pm Australian Eastern Standard Time).

Kindly note that applications that do not address the key selection criteria will not be considered. Only shortlisted applicants will be contacted. 
 
We welcome and encourage applications from people of all backgrounds and abilities, LGBTQ+, women, mature age workers and people with different abilities.

Questions can be directed to recruitment@bpacprogram.org.au 


Other information
Please note that due to COVID-19 travel restrictions this position is classified as unaccompanied. Applicants will need to undergo psychometric and medical screening prior to deployment. Housing, mobilisation, and demobilisation airfares will be provided as part of the overall remuneration package.
 
Amendments to the position’s Terms of Reference may be made during the period of the engagement as required.
 
Cardno is committed to Safety and the Prevention of Sexual Abuse and Harassment (PSEAH), Child Protection and bribery prevention. We want to engage with the right people to deliver our client programs. As part of our approach you will be subjected to formal background screening, criminal record checks, employment verification, and periodic compliance checks. All Cardno staff receive safety, compliance and safeguards training and are responsible for contributing to a safer working culture.

Cardno is equal opportunity employer 
Cardno encourages women to apply.  Cardno recognises the moral and legal responsibility to provide an equal opportunity workplace by ensuring that all recruitment and selection decisions are based on the best qualified and experienced candidate who can perform the genuine inherent requirements of the position.