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  • When the Commissioner's remedial power has been used

    The Commissioner of Taxation has limited powers to modify the operation of tax law in circumstances where entities will benefit, or at least be no worse off, as a result of the modification. This power is known as the Commissioner's Remedial Power (CRP).

    To assist practitioners, this page contains an index of each time the Commissioner has modified the operation of the law using the CRP and links to legislative instruments and explanatory materials.

    Legislation published to our Legal database will also indicate where the CRP has been used to modify the operation of provisions.

    Table: Index listing the use of the CRP

    Title of modification

    Date of effect

    Affected provisions

    Taxation Administration (Remedial Power – Foreign Resident Capital Gains Withholding) Determination 2017

    17 October 2017

    Schedule 1 to the Taxation Administration Act 1953:


    If you require any further information on the modifications made under the CRP, please contact the CRP Secretariat.

    See also:

    Last modified: 17 Oct 2017QC 53529