Commissioner’s Remedial Power

11 months ago
The Commissioner’s Remedial Power (CRP) is now in effect providing the Commissioner the power to modify the operation of tax and super law to resolve certain unforeseen or unintended outcomes for affected taxpayers.

This discretionary power may be exercised to the extent that it would have a beneficial outcome for taxpayers (or at least leave them no worse off), has a negligible budget impact, and is not inconsistent with the intended purpose or object of the law. The power will only be used as a last resort where the problem cannot be resolved administratively or interpretatively. The Commissioner will consult publicly prior to exercising the power via legislative instrument.

The CRP will allow for a more timely resolution of unforeseen or unintended outcomes of tax and super law. As a result, we can provide greater certainty for taxpayers, allowing these types of issues to be resolved more quickly with less red tape.

If you have identified a situation where tax and super law is leading to unintended negative consequences for taxpayers or creating excessive compliance costs, please complete and submit a Commissioner’s Remedial power Assessment Form. Please email any further queries to CRPSecretariat@ato.gov.au or visit ato.gov.au/crp to learn more.

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