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.
|Number of pages||21|
|Journal||Australian Tax Review|
|Publication status||Published - Nov 2015|