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  • Commissioner's Remedial Power

    The Commissioner's Remedial Power (CRP) gives the Commissioner of Taxation 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 may be applicable where the current law is producing unintended, negative impacts for taxpayers or is creating excessive compliance costs.

    When CRP can be used

    The CRP has legal limitations and any modifications made using the power must:

    • not be inconsistent with the intended purpose or object of the law
    • have a negligible budget impact
    • only apply where outcomes for an entity will be no less favourable than under the existing law.

    The Commissioner is required to consult publicly prior to exercising the power and it will only be used as a last resort where there are no other interpretative or administrative solutions available.

    Modifications are subject to parliamentary oversight and do not commence to apply until the 15 parliamentary sitting day disallowance period has expired.

    Benefits of the power

    It is anticipated that the CRP will provide a timelier, simpler and more streamlined process for resolving unforeseen or unintended outcomes in tax and superannuation law. This will increase certainty for taxpayers and will also allow legislative resources to be prioritised towards more significant changes.

    How to raise an issue for consideration

    If you have identified a situation where tax law is leading to unintended, negative impacts for taxpayers or creating excessive compliance costs, you can submit a Commissioner's Remedial Power assessment submission form.

    The information you provide through this form will help to assess whether the CRP can be used to resolve the issue you have identified.

    See also:

    Commissioner's Remedial Power

    Last modified: 06 Mar 2017QC 51413