How this page works
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 help taxpayers and practitioners, this page describes situations where the Commissioner has used the CRP to modify the operation of the law applying to individuals. Each section has:
- links to legislative instruments
- links to explanatory materials
- information about when it applies to and from.
We will add to this page as the CRP is applied to new situations.
Foreign resident capital gains withholding
The determination is Taxation Administration (Remedial Power – Foreign Resident Capital Gains Withholding) Determination 2017.
Affected provisions
The affected provisions are in Schedule 1 to the Taxation Administration Act 1953:
- Subdivision 14-D
- Section 14-200
- Subdivision 18-A
- Section 18-10
- Section 18-15
- Section 18-20
- Section 18-25
Dates of effect and cessation
The determination came into effect on 17 October 2017.
It will cease to be in effect on 1 October 2027.
Certificate for GST-free supplies of cars for disabled people
The determination is Taxation Administration (Remedial Power – Certificate for GST-free supplies of Cars for Disabled People) Determination 2020.
Affected provisions
The affected provisions are in the A New Tax System (Goods and Services Tax) Act 1999:
Dates of effect and cessation
The determination came into effect on 9 December 2020.
However, the issue was subsequently resolved via legislative amendment – refer to items 44, 45 and 46 of Schedule 3 to the Treasury Laws Amendment (2021 Measures No. 5) Act 2021. These amendments came into effect on 1 January 2022.
Consequently, the Commissioner issued the Taxation Administration (Remedial Power – Certificate for GST free supplies of Cars for Disabled People) Repeal and Transitional Arrangements Determination 2021. This caused the original determination to be repealed and cease to have effect on of 1 January 2022.
Seasonal labour mobility program
The determination is Taxation Administration (Remedial Power – Seasonal Labour Mobility Program) Determination 2020.
Affected provisions
The affected provisions are in:
- the Income Tax Assessment Act 1997
- Schedule 1 to the Taxation Administration Act 1953:
Dates of effect and cessation
The determination came into effect on 14 May 2021.
However, the issue was subsequently resolved via legislative amendment – refer to items 33, 34, 35 and 36 of Schedule 8 to the Corporate Collective Investment Vehicle Framework and Other Measures Act 2022. These amendments came into effect on 1 April 2022.
At the same time, the original determination was repealed via legislative amendment – refer to item 37 of Schedule 8 to the Corporate Collective Investment Vehicle Framework and Other Measures Act 2022. This caused the original determination to be repealed and cease to have any effect as of 1 April 2022.
Situations where the CRP was applied to modify the operation of tax law that affects individuals.