The ATO's approach to dealing with retrospective law changes

Other types of retrospective law changes

The above explanation of the ATO's approach to retrospective law changes deals with the vast majority of cases where taxpayers are affected by retrospective law change.

However, there will be instances where the particular issues arising from a proposed (or actual) retrospective law change are different from those discussed above. In such cases, the ATO will follow the same principles discussed earlier in deciding its administrative approach. In short, this means that the ATO will work to provide advice to affected taxpayers on what options are available to them and what the consequences of those options are.

Sections within The ATO's approach to dealing with retrospective law changes

• Introduction
• What can the ATO do?
• Types of retrospective law changes
• Retrospective law changes that will increase taxpayers' liabilities
• Retrospective law changes that will reduce taxpayers' liabilities
• The ATO's position on interest and penalties where retrospective law changes apply
• Retrospective law changes that may require a change in taxpayer behaviour
• Other types of retrospective law changes