Sometimes tax laws can have unexpected or unintended outcomes for taxpayers. When this happens, the Commissioner's remedial power (CRP) may be used to change how a tax law operates so it works as intended.
If you believe a tax law isn’t working as it’s supposed to, you can submit a request for us to investigate whether we can use the CRP to resolve your issue.
To do this, you’ll need to:
- check if your request meets eligibility requirements – strict rules limit our use of the CRP
- fill out an online form and include details about your issue and how you believe the law can be changed.
Our website has examples and case studies of when you can and can't use CRP.
We find that most requests submitted to us are unsuitable because the proposed law changes are at odds with what the law was originally intended to achieve.
Other reasons we find requests unsuitable include where the proposed change would:
- have more than a negligible impact on the Commonwealth budget
- only help one taxpayer (rather than everyone or a group of taxpayers).
To find out more about eligibility and how to submit a request, visit ato.gov.au/CRP.