The constitutional validity of a statutory remedial power for the Commissioner of Taxation

Research output: Contribution to journalArticle


Recently, the Commonwealth government proposed the incorporation of a statutory remedial power (SRP) into Commonwealth revenue legislation. The proposed SRP will take the form of a quasi-legislative power vested in the Commissioner of Taxation to alter or amend revenue law in appropriate circumstances. This article considers the foundational issue of whether the premise underlying an SRP is constitutionally valid and further considers the influence constitutional considerations should have on the legislative design of such a measure. This includes a discussion of how to characterise an SRP for constitutional law purposes, whether an SRP complies with s 55 of the Commonwealth Constitution and its implications for concepts such as the separation of powers and the rule of law.

Original languageEnglish
Pages (from-to)242-262
Number of pages21
JournalAustralian Tax Review
Issue number4
Publication statusPublished - Nov 2015
Externally publishedYes

Cite this