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Clear and effective legislation is vital to the integrity of the tax system. To support the Commissioner’s responsibility to protect the integrity of the tax system, Parliament has provided the Commissioner with the ability to modify tax legislation in limited circumstances to assist taxpayers to comply with their obligations.

COVID-19 response variations

Information about the Commissioner’s additional discretion to extend a due date, deadline, time period, or timeframe or vary a procedural or administrative requirement arising from COVID-19 or the Government’s response measures.

Legislation modification power

Information about the Commissioner’s power to modify provisions in the Inland Revenue Acts that seem to contain errors, do not achieve their intended purpose, are inconsistent with other provisions, or are ambiguous.