Taxation Administration Act 1953
View history note
Hide history noteNote: See section 3AA .
Chapter 5 - AdministrationThe Commissioner may determine a modification of the operation of a provision of a taxation law. The modification must not be inconsistent with the intended purpose or object of the provision. Furthermore:
Example:
After a provision of a taxation law is enacted, it is found that, because of developments in the practices of businesses or the Commissioner, the provision imposes disproportionate compliance costs on taxpayers. The Commissioner might, under this Division, be able to modify the operation of the provision to give timely relief.
An entity must not apply a modification if it would produce a less favourable result for the entity.
Note:
The Commissioner must include in the Commissioner ' s annual report under section 3B of this Act information about the exercise of his or her powers under this Division.
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