Instrument Of General Authorisations - Small Business - 12 July 2023 Instrument Of General Authorisations - Frontline Operations - 30 October 2024

Written by Claude Haiku 4.5 from the extracted text on 27 Feb 2026. It can miss or misread redacted and scanned pages. Check the source before relying on it.

The ATO released two instruments of general authorisations delegating powers to staff in the Small Business division (July 2023) and Frontline Operations division (October 2024). These formal administrative documents authorise designated ATO officers to exercise powers, duties, and functions delegated by the Commissioner of Taxation across multiple tax laws listed in Schedule 1, subject to specified exceptions and limitations outlined in Schedules 2-9. The instruments ratify and affirm powers already exercised and require compliance with any attached directions. These are standard operational delegation instruments establishing the legal authority framework for frontline tax administration staff to perform their duties on behalf of senior office holders.