Woellner, Robin (2017) Unpacking the Commissioner's Remedial Power. Journal of the Australasian Tax Teachers Association, 10. pp. 130-145.

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Abstract

[Extract] Schedule 1 of the Tax and Superannuation Laws Amendment (2016 Measures No. 2) Act 2017 (Cth), inserts a new Division 370 in Part 5-10 in the Taxation Administration Act 1953 (Cth) (‘TAA’), which provides the Commissioner of Taxation with a discretionary power to make legislative instruments modifying the operation of a tax or superannuation provision in specified circumstances (‘Remedial Power’). The aim of Division 370 of the TAA is to enable the Commissioner to overcome unintended consequences in the operation of taxation laws, and ensure that the laws operate in accordance with their intended purpose or object. While Division 370 is quite short (and unusually so for modern tax legislation), it contains a number of interesting provisions.

Item ID:	69868
Item Type:	Article (Research - C1)
ISSN:	1832-911X
Copyright Information:	© 2017 Australasian Tax Teachers Association.
Date Deposited:	08 Mar 2024 01:21
FoR Codes:	48 LAW AND LEGAL STUDIES > 4899 Other law and legal studies > 489999 Other law and legal studies not elsewhere classified @ 100%
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