The Tax Institute Submission | The Exercise of the Commissioner's General Powers of Administration

Author: The Tax Institute

Published Date: 2 May 2022


Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Already a Subscriber? Login now

The Tax Institute welcomes the opportunity to make a submission to the Inspector-General of Taxation and Taxation Ombudsman (IGTO) on The Exercise of the General Powers of Administration and associated terms of reference (the Investigation).

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.


  • Published By:The Tax Institute
  • Published On:2 May 2022

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.



Share this page