Instrument Of The Commissioner’s Delegations And Authorisations Dated 4 August 2025 And Objections And Review – Instrument Of General Authorisations Dated 4 April 2022.

Written by Claude Haiku 4.5 from the extracted text on 10 Jul 2026. It can miss or misread redacted and scanned pages. Check the source before relying on it.

The ATO Commissioner's Instrument of Delegations and Authorisations dated 4 August 2025 formally delegates the Commissioner's statutory powers and functions to ATO officers across multiple legislative frameworks. The 29-page instrument covers delegations under taxation legislation (Taxation Administration Act 1953, Foreign Acquisition and Takeovers Act 1975), law enforcement powers (Crimes Act 1914, Anti-Money Laundering and Counter-Terrorism Financing Act 2006, Proceeds of Crime Act 2002), telecommunications interception provisions, freedom of information obligations, and international tax cooperation agreements. The instrument revokes all previous delegation instruments to the extent they cover these same powers, though prior actions remain valid. It also references an accompanying Objections and Review General Authorisations instrument from April 2022. The disclosure is a formal operational instrument establishing the internal authorization framework for ATO enforcement and administrative activities.