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  • Feature: Commissioner’s remedial power allows us to address unintended consequences

    The Commissioner’s Remedial Power (CRP), which came into effect in March 2017, provides limited powers to modify the operation of tax and superannuation law to resolve smaller unintended or unforeseen outcomes.

    The CRP can be used as a last resort where alternative options, such as administrative or interpretive approaches, are not adequate to resolve an issue that is adversely impacting on entities. This gives entities greater certainty that unintended negative outcomes will be resolved in a timely manner.

    The ATO has supported implementation of this discretionary power by establishing the necessary administrative processes, including:

    • a process for the community to make submissions for possible exercises of the CRP
    • a secretariat to support its administration
    • an advisory panel with representatives of the ATO, Treasury and the private sector.

    As issues can be raised by anyone in the community, the CRP facilitates the community’s engagement with, and trust in, the tax system.

    For the period up to 30 June 2017, two candidates for exercise of the CRP have been considered by the panel, with one also being consulted on publicly.

    End of Commissioner’s remedial power allows us to address unintended consequences feature
      Last modified: 30 Oct 2017QC 53753