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Commissioner's Remedial Power

Please use this form to submit potential candidates for resolution using the Commissioner's remedial power (CRP). The remedial power is subject to certain limitations on its use. The information you provide through this form will help to assess whether the remedial power can be used to resolve the issue you have identified.

This form allows external stakeholders to suggest candidates for the potential application of the CRP. The CRP provides the Commissioner of Taxation with limited powers to modify the operation of the tax law in circumstances where entities will benefit, or at least be no worse off, as a result of the modification. The CRP is designed only to remediate situations where the law is not operating as intended by Parliament. It is not an alternative to lodging a complaint, appeal or objection if you are unhappy with a decision the Commissioner has made in relation to your tax affairs.

All fields are required unless marked as 'optional'.

Clearly articulate the issue. Describe the impact of the issue on the community. Short examples may assist.
Provide relevant background information relating to how the issue has risen and a broad outline of the relevant legislative provision(s) the issue relates to.
Describe how the issue is currently being managed, including any administrative solutions that have been developed, such as practical compliance guidelines or ATO rulings. Has any guidance been provided for this issue?
Outline the modification proposed to the particular provision(s), and how the modification would resolve the issue.
The intended purpose or object of the provision might be shown in certain documents, such as the explanatory memorandum, second reading speech, relevant committee reports, and other contemporary documents that accompanied the original introduction or subsequent amendments to the relevant provision. Consideration may also be given to other material such as the legislative provisions themselves or relevant Government announcements. Unlike statutory interpretation approaches, primacy is not to be given to the text of the relevant provision when ascertaining the intended purpose or object of a provision for the purpose of using the remedial power.

Describe how the suggested modification would be considered reasonable. Modifications made using the remedial power must be reasonable, having regard to the intended purpose or object of the provision to be modified and whether the cost of complying with that provision is disproportionate to achieving that intended purpose or object. Other matters which go to reasonableness include:
  • the extent to which the modification is favourable to entities;
  • whether the modification would result in any adverse impacts on the tax liability of a third party or asymmetrical tax outcome;
  • any current judicial interpretation of the relevant law;
  • whether the modification would address a discrete or systemic issue with the law; and
  • whether there are any differing stakeholder views on the issue.

The assessment of budget impacts will be determined by the Treasury or department of Finance. Please include any information that would assist in preparing an assessment of budget impacts of the modification. For example, a description of the population of entities affected, or whether the change would provide greater access to a tax benefit such as a deduction, offset or tax exemption.

Provide an outline of the other options that have been considered, including changes in administrative practices or issuing new public guidance material.
Provide any additional information that may assist.
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