When Commissioner's remedial power has been used to assist with tax administration

CRP suitable for tax administration

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).

The following information describes situations where the Commissioner has used the CRP to modify the operation of the law to assist with tax administration.

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:

• Subdivision 355-B
• section 355-25

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 This caused the original determination to be repealed and cease to have effect on 23 March 2023.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:

• section 8AAG
• section 280-160 in Schedule 1
• section 298-20 in Schedule 1

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.