Australian Capital Territory

Opportunities at Cardno

Chief Financial Officer, Public Utilities Board (PUB) - Kiribati

  • The Chief Financial Officer (CFO) supports the CEO to design and implement corporate strategy, oversee financial reform and manage the implementation of new financial management practices, such that the capacity of PUB and its personnel to delivery critical, sustainable services is enhanced.
  • More information: https://clientapps.jobadder.com/41217/cardno/3904974
  • Applications close 7 June 2022

Director, National Economic Planning Office (NEPO) - Kiribati

  • The Director will be responsible for managing the National Economic Planning Office (NEPO) and will be a member of the Senior Management Team of the Ministry of Finance and Economic Development (MFED).
  • More information: https://clientapps.jobadder.com/41217/cardno/3904910
  • Applications close 6 June 2022

Terms of Reference – Deputy Secretary for Revenue

Position: Deputy Secretary for Revenue

Duration: 12 months (with option for 24 month extension)

Partner Organisation:

  • Ministry of Finance and Sustainable Development, Government of Nauru
  • Aid Investment Plan or Partner Government’s national/sectoral priority
  • Aid Investment: Objective 1: Promoting more effective public sector management
  • COVID-19 Development Response Plan, Republic of Nauru
  • Nauru National Sustainable Development Strategy 2005-2025

Location: Yaren, Nauru

Remuneration and Dependents:

  • Remuneration in line with the Adviser Remuneration Framework – Level D4.
  • The package will also include housing and mobilisation/demobilisation flights.
  • This position is unaccompanied.

About Australian Aid and Cardno

Australia's development program invests in an open, prosperous and resilient Indo-Pacific. Australia’s efforts contribute to stability, restarting economies post-pandemic, and managing the effects of resurgent poverty and inequality.

For over 50 years, Cardno International Development has partnered with governments, communities, and the private sector to deliver practical, innovative, and sustainable solutions for an empowered and inclusive development in various disciplines such as education, health, governance, economic growth, gender and inclusion, climate change management, infrastructure, and environment. With over 1600 staff around the world and active projects in over 60 countries, we are helping communities and clients achieve their sustainability goals with a strong commitment to use and build local capacity and empower local voices.

For more information visit our website: cddid.com

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 International Development.

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 
  • Coordinate the development of and monitoring and reporting on the annual Budget and theDevelopment Fund.
  • Improve the effectiveness of the administration of government revenues thereby improvingNauru’s domestic revenue collections. 
  • Coordinate development and review of the National Sustainable Development Strategy(NSDS), including ensuring that NSDS priorities are being given due attention in the annual  
  • Obtain and mobilise donor support for development projects and act as the point of contactfor 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

Placement objectives

Core responsibilities

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.  

Country Context

There are inherent opportunities and challenges that come with living and working in developing country contexts, including considerations unique to remote small island states. Applicants should consider these prior to applying.

  • Since late 2012 the economy has improved due to the operation of the Australian Regional Processing Centre for asylum seekers. Fishing license revenues are the major source of income after the regional processing center. 
  • Nauru is accessible by air from Brisbane (Australia), Other flights ceased during the COVID-19 pandemic.  Pre-departure and post arrival quarantine arrangements may be applied.
  • Nauru has no local manufacturing – it is heavily reliant on imports and vulnerable to supply shocks. Moreover, the COVID-19 pandemic has resulted in importation delays on several occasions, which has affected availability of food, building, industrial and other supplies.

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.

Applications close on May 25th and must be submitted via our website: https://clientapps.jobadder.com/41217/cardno/3900404.


 Terms of Reference – Tax Reform Implementation Adviser, Nauru

Position: Tax Reform Implementation Adviser

Duration: 12 months (with option for up to 24 month extension)

Partner Organisation:

  • Ministry of Finance and Sustainable Development, Government of Nauru
  • Aid Investment Plan or Partner Government’s national/sectoral priority
  • Aid Investment: Objective 1: Promoting more effective public sector management
  • COVID-19 Development Response Plan, Republic of Nauru
  • Nauru National Sustainable Development Strategy 2005-2025

Location: Yaren, Nauru

Remuneration and Dependents:

  • Remuneration in line with the Adviser Remuneration Framework – Level C3-4.
  • The package will also include housing and mobilisation/demobilisation flights.
  • This position is unaccompanied.

About Australian Aid and Cardno

Australia's development program invests in an open, prosperous and resilient Indo-Pacific. Australia’s efforts contribute to stability, restarting economies post-pandemic, and managing the effects of resurgent poverty and inequality.

For over 50 years, Cardno International Development has partnered with governments, communities, and the private sector to deliver practical, innovative, and sustainable solutions for an empowered and inclusive development in various disciplines such as education, health, governance, economic growth, gender and inclusion, climate change management, infrastructure, and environment.

With over 1600 staff around the world and active projects in over 60 countries, we are helping communities and clients achieve their sustainability goals with a strong commitment to use and build local capacity and empower local voices.

For more information visit our website: cddid.com

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 
  • Coordinate the development of and monitoring and reporting on the annual Budget and theDevelopment Fund.
  • Improve the effectiveness of the administration of government revenues thereby improvingNauru’s domestic revenue collections. 
  • Coordinate development and review of the National Sustainable Development Strategy(NSDS), including ensuring that NSDS priorities are being given due attention in the annual  
  • Obtain and mobilise donor support for development projects and act as the point of contactfor development assistance coordination.

About the Role

The Tax Reform Implementation Adviser will support the Nauru Ministry of Finance and Sustainable Development to implement and administer tax reforms under the National Sustainable Development Strategy 2005-2025. As an advisory role, it is expected that capacity development will be a large proportion of the advisers workplan and approach with departmental personnel.

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.  

In recent years, the Government of Nauru has embarked on a program of taxation reforms as an initiative under their National Sustainable Development Strategy (2005-2025). Technical Assistance provided by both the Pacific Financial Technical Assistance Centre (PFTAC) and DFAT has assisted with the introduction of Phase 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 (AEOI) if the circumstances become relevant; and, has committed to the Base Erosion and Profit Shifting (BEPS) 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 Tax Reform Adviser will report to and be accountable to the Deputy Secretary for Revenue, Ministry of Finance, Government of Nauru (this role currently filled remotely by a BPaC Adviser, with an in-country presence from the new adviser expected in mid-2022).  

The Adviser will be required to work closely with local counterparts and colleagues and transfer knowledge.

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

Placement objectives

Core responsibilities

1. Assist the Nauru Revenue Office (NRO) to implement further tax reforms

  • Work collaboratively with GON to ensure all tax reform measures are delivered in a timely manner;
  • Develop tax processes and procedural design as required;
  • Assist in the delivery of taxpayer education through workshops, website, media and public forums; and,
  • Other duties as may be directed from time to time by the Secretary for Finance.

2. Develop and implement a revised 2022/2023 Compliance Improvement Plan designed to address identifiable risks to the revenue

  • Draft one year revised Compliance Improvement Plan (2022/2023), following on the compliance improvement program implemented in 2021; and,
  • Prepare Tax Rulings as required, addressing key compliance and tax technical topics.

3. Implement a dedicated program of capacity building initiatives for all NRO Tax Division staff

  • Implement extensive tax technical and procedural training with an emphasis on fundamental accounting, tax audit and tax technical compliance training workshops;
  • Conduct formal training sessions on tax law interpretation and application: and,
  • Provide on-the-job training and mentoring of staff.

4. Review and, as required, upgrade tax processes and procedures designed and implemented for tax filing, payment and assessment of domestic taxes

  • Ensure the NRO website is current with up to date taxation forms, guides, rulings and all relevant taxation information.

5. Promote the capacity of taxpayers to comply; ensure effective compliance monitoring; and, instil community confidence in the tax system and its administration.

  • Develop improved Taxpayer Services and Tax Compliance capability within the NRO;
  • Develop communication and taxpayer education strategies to assist taxpayers in meeting their obligations;
  • Ensure that NRO staff are available to handle enquiries and trained to ensure that accurate information is provided to taxpayers;
  • Develop compliance strategies to effectively deal with community intelligence and implement high visibility compliance activities;
  • Further develop and enhance the current risk assessment process and assist staff in undertaking taxpayer risk assessments; and,
  • Implement and undertake compliance initiatives to ensure compliance by the business community with the requirements of the Nauru Superannuation Law, and the Nauru Price Control and Consumer Protection legislation.

6. Support the mainstreaming of GEDSI principles into the Division

  • 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.

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
  • An ability to work with limited resources and professional support
  • 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
  • A minimum of 10 years’ experience in domestic tax administration
  • Demonstrated experience in a developing Inland Revenue department
  • A demonstrated capacity to analyse complex issues and 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
  • 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
  • Relevant postgraduate qualifications

Country Context

There are inherent opportunities and challenges that come with living and working in developing country contexts, including considerations unique to remote small island states. Applicants should consider these prior to applying.

  • Since late 2012 the economy has improved due to the operation of the Australian Regional Processing Centre for asylum seekers. Fishing license revenues are the major source of income after the regional processing center. 
  • Nauru is accessible by air from Brisbane (Australia), Other flights ceased during the COVID-19 pandemic.  Pre-departure and post arrival quarantine arrangements may be applied.
  • Nauru has no local manufacturing – it is heavily reliant on imports and vulnerable to supply shocks. Moreover, the COVID-19 pandemic has resulted in importation delays on several occasions, which has affected availability of food, building, industrial and other supplies.

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.

Applications close on May 25th and must be submitted via our website: https://clientapps.jobadder.com/41217/cardno/3900378.


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