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Australia commits to improve alternative dispute resolution

02 August 2012

Joe Dalton


Taxpayers can look forward to earlier, more cost effective dispute resolution after the Australian Taxation Office (ATO) agreed to several recommendations in a recent report published by the Inspector-General of Taxation (IGT).

The IGT’s Review into the ATO’s use of early and Alternative Dispute Resolution highlighted taxpayers’ views that the vast majority of disputes could be resolved without resorting to objection and litigation procedures.

The review found that taxpayers are concerned about inconsistent treatment received when trying to engage with the ATO to resolve disputes.

“A common theme seems to be a perceived lack of independence in the objection process, particularly in relation to larger more complex matters,” said the IGT.

“I have sought to address this, in line with my submission to the 2011 Federal Government’s Tax Forum, by proposing that the ATO pilot a separation of its objection and litigation functions from its audit function in the management of its most complex disputes,” he added.

Of the 21 recommendations made in the review, the ATO fully or partly agreed with 20.

However, the ATO disagreed with...



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