legislation

The ATO’s administrative treatment of retrospective legislation

Retrospective tax law changes take affect for a period before the date of enactment, once the legislation is passed. For example, legislation that came into law in the last half of 2017 now makes a reality a measure first proposed in the May 2017 Federal Budget. The “housing tax integrity” bill solidifies the government’s intention

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Commissioner’s ‘remedial power’ flexed for first time

The Commissioner of Taxation has limited powers to modify the implementation of tax law in circumstances where taxpayers will benefit, or at least be no worse off, as a result of the modification. The first use of this power to modify the law (the Commissioner’s remedial power, or CRP) took effect on 17 October 2017.

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‘Hiding the complexity’ — internal ATO documents released

At a Press Club address earlier this year, Commissioner Chris Jordan said part of his job is to help taxpayers by “hiding the complexity” of our tax system. Suna Rizalar, from the ATO’s Public Advice and Guidance, says one way the ATO tries to make it easier for taxpayers “is by engaging with the community

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The evolution of reliable tax guidance

The way in which our tax laws operate with regard to tax revenue collection interactions between the ATO and Australian taxpaying citizens changed dramatically just over 30 years ago when the then Treasurer Paul Keating introduced the Taxation Laws Amendment Act 1986, which introduced a system of tax collection that to this day is referred

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Interpreting statutory text — internal ATO documents released

The ATO has released on its legal database a series of what until recently have been internal ATO documents. The release of these documents in an initiative that the ATO has labelled “iNOW!” (a contraction of “interpretation now”) and is, according to assistant commissioner Gordon Brysland, “a reinvention initiative to drive awareness on what is

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