Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_3:p3
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 3 (pt 3/9)
Character Range: 1714648–1717544

determinations
370‑20 Commencement of determinations

370‑5  Commissioner's remedial power
 (1) The Commissioner may, by legislative instrument, determine a modification of the operation of a provision of a *taxation law if:
 (a) the modification is not inconsistent with the intended purpose or object of the provision; and
 (b) the Commissioner considers the modification to be reasonable, having regard to:
 (i) the intended purpose or object of the provision; and
 (ii) whether the cost of complying with the provision is disproportionate to that intended purpose or object; and
 (c) any of the following persons advises the Commissioner that any impact of the modification on the Commonwealth budget would be negligible:
 (i) the Secretary of the Department, or an APS employee in the Department who is authorised by the Secretary for the purposes of this paragraph;
 (ii) the *Finance Secretary, or an APS employee in the *Finance Department who is authorised by the Finance Secretary for the purposes of this paragraph.
 (2) If the Commissioner determines a modification of the operation of a provision of a *taxation law under subsection (1), the provision operates with the modification.

Scope of determination
 (3) A modification applies generally, unless the determination states that the modification only applies:
 (a) to a specified class of entities; or
 (b) in specified circumstances.
 (4) An entity (the first entity) must treat a modification as:
 (a) not applying to the first entity; and
 (b) not applying to any other entity;
if the modification would produce a less favourable result for the first entity.
 (5) If the Commissioner determines a modification of the operation of a provision of a *taxation law, the modification (as applied by subsection (2)) does not affect a right or liability under an order (including any judgment, conviction or sentence) made by a court before the commencement of the determination.

370‑10  Intended purpose or object
  In ascertaining the intended purpose or object of a provision of a *taxation law for the purposes of paragraph 370‑5(1)(a) or subparagraph 370‑5(1)(b)(i):
 (a) consideration must be given to any documents that may be considered under subsection 15AB(2) of the Acts Interpretation Act 1901 (or that subsection as applied by section 13 of the Legislation Act 2003) in relation to the provision; and
Example: An explanatory memorandum, second reading speech or report of a parliamentary committee.
 (b) consideration may be given to any other material (including material not forming part of the provision) that would assist in ascertaining the intended purpose or object of the provision; and
 (c) primacy is not required to be given to the text of the provision.
Note: Ascertaining an intended purpose or object for the purposes of paragraph 370‑5(1)(a) or subparagraph 370‑5(1)(b)(i) is not necessarily the same as