ato logo

Commissioner's remedial power applied - superannuation

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

Last updated 20 June 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 superannuation. 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.

Work test for personal superannuation contributions

The determination is Taxation Administration (Remedial Power – Work Test for Personal Superannuation Contributions) Determination 2023.

Affected provisions

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

Dates of effect and cessation

This determination came into effect on 11 August 2023.

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