{"id":"F2023L00956","name":"Taxation Administration (Remedial Power – Remission of Charges and Penalties) Determination 2023","slug":"taxation-administration-remedial-power-remission-of-charges-and-penalties-determination-2023","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":441999,"registerId":"F2023L00956-fast-fetch-1775957137651","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Taxation Administration (Remedial Power – Remission of Charges and Penalties) Determination 2023","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\n \n\nTaxation Administration (Remedial Power – Remission of Charges and Penalties) Determination 2023\n\nI, Ben Kelly, Deputy Commissioner of Taxation, make the following determination.\n\nDated 13 June 2023\n\nBen Kelly\n\nDeputy Commissioner of Taxation\n\n \n\n \n\n \n\nContents\n\n1  Name\n\n2  Commencement\n\n3  Authority\n\n4  Definitions\n\n5  Modifications to the Act\n\n6  Repeal\n\n \n\n1  Name\n\n  This instrument is the Taxation Administration (Remedial Power – Remission of Charges and Penalties) Determination 2023.\n\n2  Commencement\n\n (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n \n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provisions Commencement Date/Details\n- 1. The whole of this instrument The day this instrument is no longer liable to be disallowed, or to be taken to have been disallowed, under section 42 (disallowance) of the Legislation Act 2003.\n\n\nNote: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.\n\n (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.\n\n3  Authority\n\n  This instrument is made under section 370-5 in Schedule 1 to the Act.\n\n4  Definitions\n\n  In this instrument:\n\nAct means the Taxation Administration Act 1953.\n\nrelevant class means a class of entities:\n\n (a) that the Commissioner is satisfied has been affected by a natural disaster or other serious and external adverse event;\n\n (b) with a liability to a charge or penalty that the Commissioner considers is a minor amount, having regard to any relevant matters such as the cost of collecting the liability, costs of compliance for taxpayers, and the need to maintain adequate incentives for the prompt payment of liabilities; or\n\n (c) with a liability to a charge or penalty that the Commissioner considers it is appropriate to remit to encourage ongoing compliance with taxation laws, having regard to previous compliance history.\n\nrelevant provisions of the Act means:\n\n (a) subsection 8AAG(1);\n\n (b) subsection 8AAG(5);\n\n (c) subsection 280-160(1) in Schedule 1; and\n\n (d) subsection 298-20(1) in Schedule 1, to the extent it applies to penalties arising under section 286-75 in Schedule 1.\n\n5  Modifications to the Act\n\n  For the purposes of section 370-5 in Schedule 1 to the Act, relevant provisions of the Act are modified to permit the Commissioner to remit the general interest charge, shortfall interest charge or an administrative penalty, as applicable:\n\n (a) in relation to:\n\n (i) an entity; or\n\n (ii) one or more entities in a relevant class; and\n\n (b) whether or not the charge or penalty:\n\n (i) has become due and payable; or\n\n (ii) may become due and payable in the future.\n\nNote: Subsection 298-20(1) in Schedule 1 to the Act is only modified to the extent that it permits the Commissioner to remit penalties arising under section 286-75 in Schedule 1 to the Act.\n\n6  Repeal\n\n  This instrument is repealed at the start of 1 October 2028.\n","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument operates exactly within its intended scope. It is a specific exercise of the Commissioner's remedial power under section 370-5 of Schedule 1 to the Taxation Administration Act 1953, which was designed precisely for this purpose — to make temporary modifications to tax law to address unintended consequences or provide administrative relief. The determination does not expand beyond the remedial power framework; it targets specific interest charges and penalties, applies to defined classes of entities, and includes an automatic repeal date consistent with the temporary nature of remedial powers."},"complexity_factors":["Short length (6 sections, approximately 2 pages)","Only 2 defined terms ('Act' and 'relevant class')","Simple conditional structure with three alternative criteria in the 'relevant class' definition","Limited cross-referencing — only references specific subsections of the Taxation Administration Act 1953 and the Legislation Act 2003","Single operative provision (section 5) with straightforward modification language","Sunset clause provides clear end date (1 October 2028)","No nested exceptions or complex temporal provisions beyond standard commencement rules"],"plain_english_summary":"This temporary determination lets the ATO more easily cancel or reduce general interest, shortfall interest and administrative penalties for specified individuals or classes—particularly disaster-affected taxpayers, small-debt cases, or those with good compliance histories. \n\nIt covers future or overdue charges, provides administrative relief without new legislation, and expires 1 October 2028."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":true,"description":"Yes. The instrument modifies the Act to expand the Commissioner's remedial remission power by authorising remission of general interest charges, shortfall interest charges and specified administrative penalties for individual entities or classes, and to allow remission whether or not the liability is due (see section 5). Eligibility is set by broad discretionary criteria in the 'relevant class' definition (natural disaster/serious external event; minor amounts considering collection and compliance costs; or to encourage ongoing compliance) (see section 4). The modification also limits the amendment to penalties arising under section 286-75 as processed through subsection 298-20(1) (see section 4 note and section 5), is made under section 370-5 (see section 3), and is time-limited by repeal on 1 October 2028 (see section 6)."},"complexity_factors":["Cross-references to multiple provisions of the Taxation Administration Act 1953 and Schedule 1 ( authority and scope ) increase interpretive work (see sections 3 and 5).","The definition of 'relevant class' establishes three broad, alternative discretionary grounds (natural disaster/serious external event; minor amount; encouragement of compliance) requiring fact-specific judgement (see section 4).","Permits remission for individual entities or entire classes and for liabilities whether or not already due, introducing prospective-remission and grouping considerations (see section 5).","Multiple charge types covered (general interest charge, shortfall interest charge, administrative penalties) with a specific carve-out/limit for penalties tied to section 286-75 via subsection 298-20(1) (see section 5 and definition of 'relevant provisions of the Act' in section 4).","Commencement is tied to disallowance under the Legislation Act and the instrument is time-limited by a repeal date, affecting implementation timelines and review (see section 2 and section 6).","Application requires balancing cost-of-collection, compliance costs, and incentive effects — practical administration will need documented decision criteria and record-keeping to support discretionary remissions (see definition of 'relevant class')."],"plain_english_summary":"This determination lets the Commissioner of Taxation remit (cancel or reduce) general interest charges, shortfall interest charges and some administrative penalties for particular taxpayers or groups. It applies where taxpayers are affected by disasters or other serious external events, where the liability is judged minor, or where remission would encourage future compliance. The Commissioner decides eligibility; taxpayers in approved cases may avoid some charges now or for future liabilities. The power is temporary and ends on 1 October 2028."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-remedial-power-remission-of-charges-and-penalties-determination-2023","history":"/api/acts/taxation-administration-remedial-power-remission-of-charges-and-penalties-determination-2023/history","analysis":"/api/acts/taxation-administration-remedial-power-remission-of-charges-and-penalties-determination-2023/analysis","conflicts":"/api/acts/taxation-administration-remedial-power-remission-of-charges-and-penalties-determination-2023/conflicts","importantCases":"/api/acts/taxation-administration-remedial-power-remission-of-charges-and-penalties-determination-2023/important-cases","documents":"/api/acts/taxation-administration-remedial-power-remission-of-charges-and-penalties-determination-2023/documents"}}