Taxation Administration Act 1953
View history note
Hide history noteNote: See section 3AA .
Chapter 5 - AdministrationThe Commissioner may, by legislative instrument, determine a modification of the operation of a provision of a *taxation law if:
(a) the modification is not inconsistent with the intended purpose or object of the provision; and
(b) the Commissioner considers the modification to be reasonable, having regard to:
(i) the intended purpose or object of the provision; and
(ii) whether the cost of complying with the provision is disproportionate to that intended purpose or object; and
(c) any of the following persons advises the Commissioner that any impact of the modification on the Commonwealth budget would be negligible:
(i) the Secretary of the Department, or an APS employee in the Department who is authorised by the Secretary for the purposes of this paragraph;
(ii) the *Finance Secretary, or an APS employee in the *Finance Department who is authorised by the Finance Secretary for the purposes of this paragraph.
370-5(2)
If the Commissioner determines a modification of the operation of a provision of a *taxation law under subsection (1), the provision operates with the modification.
Scope of determination
370-5(3)
A modification applies generally, unless the determination states that the modification only applies:
(a) to a specified class of entities; or
(b) in specified circumstances.
370-5(4)
An entity (the first entity ) must treat a modification as:
(a) not applying to the first entity; and
(b) not applying to any other entity;
if the modification would produce a less favourable result for the first entity.
370-5(5)
If the Commissioner determines a modification of the operation of a provision of a *taxation law, the modification (as applied by subsection (2)) does not affect a right or liability under an order (including any judgment, conviction or sentence) made by a court before the commencement of the determination.
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