How this page works
The Commissioner of Taxation has limited powers to modify the operation of tax law in circumstances where entities will benefit, or at least be no worse off, as a result of the modification. This power is known as the Commissioner's remedial power (CRP).
To help taxpayers and practitioners, this page describes situations where the Commissioner has used the CRP to modify the operation of the law applying to tax administration. Each section has:
- links to legislative instruments
- links to explanatory materials
- information about when it applies to and from.
We will add to this page as the CRP is applied to new situations.
Disclosure of protected information by taxation officers
The determination is Taxation Administration (Remedial Power – Disclosure of Protected Information by Taxation Officers) Determination 2020.
Affected provisions
The affected provisions are in Schedule 1 to the Taxation Administration Act 1953:
Dates of effect and cessation
The determination came into effect on 15 May 2020.
However, the issue was subsequently resolved via legislative amendment – refer to items 47 and 48 of Schedule 3 to the Treasury Laws Amendment (2021 Measures No. 5) Act 2021. These amendments came into effect on 1 January 2022.
Consequently, the Commissioner issued the Taxation Administration (Remedial Power – Disclosure of Protected Information by Taxation Officers) Repeal Determination 2022. This caused the original determination to be repealed and cease to have effect on 23 March 2023.
Remission of charges and penalties
The determination is Taxation Administration (Remedial Power – Remission of Charges and Penalties) Determination 2023.
Affected provisions
The affected provisions are in the Taxation Administration Act 1997:
Dates of effect and cessation
This determination came into effect on 15 September 2023. It will cease to be in effect on 1 October 2028.
Situations where the CRP was applied to modify the operation of tax law, affecting the administration of the tax system.