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21 May 09 Escalating a proposal requiring the exercise of the Commissioner's powers of general administration - PS LA 2009/4

This practice statement, which was released on 21 May 2009, is intended to explain the process for escalating a proposal that would require the exercise of the Commissioner's powers of general administration.

Tax laws administered by the Commissioner generally contain a provision which states that "the Commissioner shall have the general administration of this Act" or "the Commissioner has the general administration of this Act". Broadly, the purpose of the general administration provisions is to place the day-to-day administration of various taxation laws in the hands of the Commissioner.

This practice statement explains that tax officers must prepare and escalate a proposal requiring the exercise of the Commissioner's powers of general administration where:
  • the matter is non-routine, or
  • a practical compliance solution, including the publication of a General Administration Law Administration Practice Statement (LAPS (GA)), is being recommended.
For a copy of the practice statement go here.

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