This image from Tax NextGen explains why the ATO refused to apply Capital Gains Tax (CGT) relief under the Commissioner’s Remedial Power (CRP).
The law was operating exactly as intended, meaning the CRP cannot rewrite legislation for a single taxpayer especially in rental property tax cases.

Ideal for Melbourne investors, landlords, and anyone who wants clear guidance on rental property tax, CGT rules, and ATO compliance for 2025.
A helpful visual breakdown for tax-time planning, property decisions, and understanding your obligations under Australian tax law.