Broadly the statement confirms sections 6 and 6A are designed to work in tandem, with section 6A granting the Commissioner discretion in managing tax collection and administration, while section 6 imposes an overarching duty to uphold the integrity of the tax system. This means that although the Commissioner has flexibility in how tax functions are carried out, he must always act “within the law” and in a manner that supports the integrity and sustainability of the tax system.

The Commissioner is authorised to:

• Allocate resources strategically.
• Enter into settlements and payment agreements.
• Make decisions that may result in short-term revenue loss for long-term gain.

The Commissioner is not authorised to:

• Override statutory requirements or exercise powers unlawfully.
• Alter taxpayer obligations or entitlements outside of settlements.
• Issue extra-statutory concessions or remedy legislative errors administratively.
• Interpret legislation contrary to statutory interpretation principles.

The statement includes 17 practical examples illustrating how the Commissioner might apply section 6A in various scenarios, such as: 

• Deciding whether to audit a taxpayer. 
• Settling disputes before or during litigation. 
• Responding to legislative anomalies or taxpayer reliance on incorrect advice. 
• Balancing enforcement with voluntary compliance and resource constraints. 

Overall, the statement is a well-structured document that clarifies the Commissioner’s duties under section 6 and 6A. We recommend commentary on the role and scope of sections 6C- 6G be included.