16 Mar 09 ATO addresses at the Taxation Institute's 24th National ConventionOn 12 March 2009, the Commissioner, Michael D'Ascenzo, gave an address entitled "Challenging times" to the Taxation Institute's 24th National Convention held in Sydney, New South Wales. The Commissioner spoke on the powers of the Commissioner, including the powers of general administration, the Tax Issues Entry System (TIES), fires, floods and drought, and the Government’s stimulus package.
For a copy of the Commissioner's address, go here.
On the same day, and in conjunction with the Commissioner's address, the Second Commissioner of Taxation, Bruce Quigley, gave an address entitled “The Commissioners Powers of General Administration: how far can he go?” to the Convention. Mr Quigley said that the Commissioner’s powers of general administration, also sometimes referred to as the general powers of administration, are narrow in scope in that they can only be exercised in relation to management and administrative decisions. The powers cannot be used to remedy defects or omissions in the law. The powers do not entitle the Commissioner to disregard the taxation legislation, or make extra-statutory concessions.
Mr Quigley's address prompted the issue by the Taxation Institute of a media release in which the President, Joan Roberts FTIA said:
"...it is now clear that the Tax Commissioner will not remedy ambiguities and technical defects in taxation law, as it stands, and that this must be done by Federal Politicians through legislation in the Parliament. This creates a greater onus on the Government to be more responsive to detected legislative defect or other policy issues problems requiring quick resolution."
For a copy of Mr Quigley's address, go here.
For a copy of the Taxation Institute's media release, 12 March 2009, go here.