The Exercise of the Commissioner’s General Powers of Administration

The General Powers of Administration (GPA) gives the Commissioner of Taxation (Commissioner) a discretionary power relating to matters that affect the administration of the taxation and superannuation legislation. The GPA underpins a large portion of the Australian Taxation Office’s (ATO) activities and can have a significant impact on taxpayers’ management of their affairs and their interactions with the Commissioner. 

We have had the benefit of reviewing the submission prepared by the Business Law Section of the Law Council of Australia (LCA) for the purposes of the Investigation (LCA Submission). The Tax Institute endorses and supports the LCA submission. Please consider the LCA submission to be generally a reflection of our views regarding the GPA and the matters raised in the terms of reference for the Investigation. In addition, we have set out below comments in Appendix A which build on key points outlined in the LCA Submission, and also reflect feedback from The Tax Institute’s members.

We consider that it would be beneficial to hold a roundtable discussion involving members of The Tax Institute and the IGTO’s office, to discuss the matters and concerns outlined in this letter.

Submission prepared by:

The Tax Institute

Submitted to:

Inspector-General of Taxation and Taxation Ombudsman

For more information, contact:

Julie Abdalla
Tax Counsel, The Tax Institute
02 8223 0058

Published: 2 May 2022