Recommendation 5.3

  1. The Government should consider providing the Commissioner of Taxation with the power to not take compliance action with respect to identified unintended, anomalous, inequitable or, impractical consequences of the tax laws for a period of three years whilst the Government takes any corrective action.
  2. In the longer term, the Government should consider whether the Commissioner should be provided with broader powers in line with recent developments in the field of responsive regulation that may foster better compliance, whilst also addressing the difficulties faced by taxpayers.

ATO response

This is a matter for government.

    Last modified: 22 Dec 2014QC 43559