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Commissioner's remedial power applied – business

Situations where the CRP was applied to modify the operation of tax law that affects business.

Last updated 23 April 2023

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 business. 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.

Small business restructure roll-over

The determination is Taxation Administration (Remedial Power – Small Business Restructure Roll-over) Determination 2017.

Affected provisions

The affected provisions are in the Income Tax Assessment Act 1997:

Dates of effect and cessation

The determination came into effect on 9 May 2018.

It will cease to be in effect on 1 April 2028.