Commissioner’s power to modify law

This consultation process has now been completed. Submissions available
Consultation Type
Exposure Draft

Key Documents

On 1 May 2015, the Government announced it would introduce legislation to provide the Commissioner of Taxation with power to ensure that taxation and superannuation laws can be administered consistently with their purpose.

The Commissioner's power would allow a modification to the operation of the law to address unforeseen or unintended outcomes in administration. It is intended that the power would be exercised to the extent that it would have a beneficial outcome for taxpayers, has a negligible revenue impact and only as a last resort.

Treasury is now seeking comments on the proposed legislation and the accompanying explanatory memorandum to implement this announcement.


11 submissions were received for this consultation.

Croker, Michael - pdf 103.22 KB
EY - pdf 803.33 KB
PWC - pdf 159.79 KB
SMSF Association - pdf 613.44 KB
The Tax Institute - pdf 376.61 KB