Commissioner's remedial power applied – individuals
Situations where the CRP was applied to modify the operation of tax law that affects individuals.
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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:
Dates of effect and cessation
The date of effect is 17 October 2017.
It ceases 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 date of effect is 9 December 2020.
It ceased to be in effect on 1 January 2022. This determination was repealed by the Commissioner, with effect from 1 January 2022, after the original modification was legislated. Refer to item 44 of Schedule 3 to the Treasury Laws Amendment (2021 Measures No. 5) Act 2021.
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 date of effect is 14 May 2021.
It ceased to be in effect on 1 April 2022. This determination was repealed on 1 April 2022, after the original modification was legislated. Refer to items 33 to 37 of Schedule 8 to the Corporate Collective Investment Vehicle Framework and Other Measures Act 2022.
Situations where the CRP was applied to modify the operation of tax law that affects individuals.