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The International Federation of Accountants has developed a concise resource to guide accounting professionals and...
READ MOREConcerns raised with ATO’s ‘black letter approach’ to legislation
The ATO’s strict approach to interpreting legislation is resulting in outcomes that go beyond the intent of the law, which adversely impacts super members, said the Tax Institute.
In a recent submission to the Inspector-General of Taxation and Taxation Ombudsman’s (IGTO) investigation into the exercise of the Commissioner’s general powers of administration, the Tax Institute said its members would like to see the ATO take a more “purposive approach to legislation”.
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