We are conducting an alternative dispute resolution (ADR) pilot using in-house facilitation to resolve smaller and less complex indirect tax objections such as substantiation and penalties.
For this pilot, ADR will be an informal process designed to assist you and us to resolve tax issues with the assistance of an in-house facilitator who has not been involved in the dispute and who is impartial and independent. The facilitator will agree to be bound by a code of conduct and all discussions will remain confidential.
The pilot will test the effectiveness of resolving smaller disputes by an impartial and independent in-house facilitator. The facilitator works with you (and your representative) to reach an outcome about some parts of or your entire objection.
You could benefit from participating in the pilot through:
- a reduction in the costs normally associated with litigation
- a reduction in the time taken to resolve disputes.
The pilot will run over two stages between November 2012 and April 2013.
Stage 1 commenced in November 2012, limited to approximately 10 indirect tax objection cases dealing with GST, excise, fuel tax credits, luxury car tax and wine equalisation tax issues only. Stage 2 runs between February and April 2013 and is limited to approximately 50 indirect tax objection cases.
You may be invited to participate in the pilot if your objection application satisfies the case selection criteria. Your objection will be eligible if it has one or more of the following features:
- factual disputes (excludes issues on legal interpretation)
- valuation issues (margin schemes or sales to associates)
- apportionment issues
- penalty issues.
If you meet the criteria to participate, we will give you more information on the ADR facilitation process.
Participation is voluntary.
Your rights of review and appeal will be unaffected by participating in the pilot. If the dispute is not resolved at facilitation or you subsequently receive an unfavourable objection decision, you can still apply to the Administrative Appeals Tribunal and the Federal Court for review of the decision, subject to complying with the normal timeframes.
If your dispute cannot be resolved, it is likely both you and the ATO will have a clearer understanding of each other's position. The facilitator will provide you with a written summary of the key points agreed upon and the points of difference.
Last Modified: Wednesday, 23 January 2013