Instrument of General Authorisations – Individuals and Intermediaries – 24 July 2020

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This release is an Instrument of General Authorisations for the ATO's Individuals and Intermediaries business line, signed in Perth on 24 July 2020 by Deputy Commissioner Hoa Wood. It is a formal delegation instrument rather than operational guidance or correspondence. It authorises staff to exercise powers under the Commissioner's delegation instrument across a long list of tax, superannuation, social security and related Acts, including the Taxation Administration Act 1953, the Income Tax Assessment Act 1936, Fringe Benefits Tax legislation, and GST legislation. Schedule 1 sets out the Acts and exceptions. Schedules 2 to 9 limit what each Executive Level and APS level may do. Lower levels are excluded from high-risk powers, such as determining fraud or evasion, remitting penalties in avoidance schemes, and issuing information-gathering notices. The excerpt contains no quantified figures or internal debate.