Commissioner's remedial power applied – tax administration

Where the CRP was applied to modify the operation of tax law that affects the administration of the tax system.

On this page

• How this page works
• Disclosure of protected information by tax officers

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 tax administration. 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.

Disclosure of protected information by tax officers

The determination is Taxation Administration (Remedial Power – Disclosure of Protected Information by Taxation Officers) Determination 2020.

Affected provisions

The affected provisions are in Schedule 1 to the Taxation Administration Act 1953:

• Subdivision 355-B
• Section 355-25

Dates of effect and cessation

The date of effect is 15 May 2020.

It ceases to be in effect on 1 April 2030.