Review And Dispute Resolution – Instrument Of General Authorisation Dated November 2016. Private Groups And High Wealth Individuals – Instrument Of General Authorisation Dated May 2017.

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The ATO released two Instruments of General Authorisation from November 2016 and May 2017 that delegate powers and functions from the Deputy Commissioner of Taxation to officers within the Review and Dispute Resolution division and the Private Groups and High Wealth Individuals division. These operational documents establish the framework for authorized ATO staff to exercise specified taxation powers on behalf of the Deputy Commissioner, subject to exceptions and limitations outlined in attached schedules. The November 2016 instrument revoked all previous general authorisation instruments for Review and Dispute Resolution to consolidate delegated authority. The documents define key terms including that "officers" encompass non-ongoing employees and establish procedures for applying delegation to staff without specific employment level designations. These instruments formalize internal ATO authority structures for handling taxpayer reviews, disputes, and compliance matters affecting high-value taxpayers and wealthy individuals.