| Dispute management plan 2012-13 |
| In 2012-13 we are focusing on tax and superannuation disputes. The plan sets out our key focus areas and strategies. |
| Disputes policy |
| Sets out the principles we use to manage disputes of all kinds, including disputes over tax and superannuation law, tax debt, our access to taxpayers' information, compensation and contracts. We also apply the principles to managing taxpayer complaints and workplace issues with our employees. |
| ADR facilitation pilot - overview |
| The ATO is conducting an alternative dispute resolution (ADR) pilot from November 2012 to April 2013 using in-house facilitation to resolve smaller and less complex indirect tax objections. |
| ADR facilitation pilot - charter |
| This charter applies to all participants in the ATO's pilot from November 2012 to April 2013 which adopts an alternative dispute resolution (ADR) in-house facilitation process to resolve indirect tax objections. |
| ADR facilitation pilot - code of conduct for facilitators |
| This code of conduct is binding on ATO facilitators appointed to facilitate the alternative dispute resolution (ADR) pilot from November 2012 to April 2013 to resolve smaller and less complex indirect tax objections. |
| Amending excise return |
| You should use this form to change information that you included in your original excise return. NAT 4286 |
| Application for extension of time to lodge an objection |
| Documents and information to send with your application for an extension of time to lodge an objection. |
| Are you carrying on a business? |
| Documents and information to send with your objection about whether you are carrying on a business. |
| Boat hire arrangements |
| Documents and information to send with your objection about boat hire arrangements. |
| Business of subdivision or property development |
| Documents and information to send with your objection about business of subdivision or property development. |
| Cleaner fuels grants scheme guide |
| This guide provides information about the cleaner fuels grants scheme (CFGS), how to register for a fuel grant, make a claim and offset the fuel grant against the excise duty payments. |
| Code of settlement practice |
| A guide to settlement definition and processes when the ATO and taxpayers are in dispute. The statement of compliance form and a model settlement deed are also included. |
| Compensation payments |
| Documents and information to send with your objection about compensation payments. |
| Contact us with your concerns |
| The first thing you should do if you have any concerns about how we are treating your tax affairs is contact us. Many misunderstandings and disagreements can be resolved by talking to us. |
| Correct (amend) an income tax return |
| Whether you want to correct a mistake or voluntarily tell us about previously undisclosed income or wrongly claimed deductions, you request an amendment. |
| Correct an instalment or business activity statement (BAS) |
| You can correct some mistakes on your current BAS, providing you are within certain time and amount limits. Although leaving out a credit or refund is not considered a mistake, you have four years to claim it. |
| Correct excise and FBT returns, non-BAS fuel scheme claims and PAYG payment summaries |
| Whether you request an amendment or make the change in another way depends on the tax and the nature of the change. For example, it may depend on what section of the return you want to change or (with fuel schemes) whether as a result of the change your credit is increased or decreased. |
| Correcting GST errors |
| Explains when businesses can correct GST errors in a later activity statement, effective from 10 May 2013. |
| Deceased estate distributions |
| Documents and information to send with your objection about deceased estate distributions. |
| Deceased estates |
| Documents and information to send with your objection about deceased estates. |
| Dispute (object to) a decision |
| We have an internal review process you can use if you object to a decision we have made about your tax affairs. Your objection will be considered by an area that is separate from and independent of the tax officers who were involved in the original decision. |
| Employee share schemes - supporting document and information requirements for objections |
| Lists the documents and information we usually need to process objections about employee share schemes. |
| Energy grants credit scheme |
| Documents and information to send with your objection about the energy grants credit scheme. |
| Energy grants credits scheme - alternative fuels |
| The energy grants credits scheme - alternative fuels grant rate reduces to zero on 1 July 2010 and claims cannot be made for fuels purchased on or after that date.This guide explains the scheme and its eligibility requirements. |
| Evaluating alternative dispute resolution in taxation disputes |
| The Inspector-General of Taxation has recommended we evaluate our use of alternative dispute resolution (ADR). This content explains how we aim to meet this recommendation by engaging the Australian Centre for Justice Innovation to design, implement and analyse a survey of ADR participants. |
| Evaluating alternative dispute resolution in taxation disputes - Project design and methodology |
| The Inspector-General of Taxation has recommended we evaluate our use of ADR. To meet this recommendation, we have engaged the Australian Centre for Justice Innovation to design, implement and analyse a survey of ADR participants. This content outlines the project methodology. |
| Evaluating alternative dispute resolution in taxation disputes - Project outcomes |
| Project outcomes for the Australian Centre for Justice Innovation's survey of our alternative dispute resolution (ADR) participants. |
| Evaluating alternative dispute resolution in taxation disputes - The research team |
| The Inspector-General of Taxation has recommended we evaluate our use of ADR. To meet this recommendation, we have engaged the Australian Centre for Justice Innovation to design, implement and analyse a survey of ADR participants. This content introduces the research team. |
| Fuel tax credits |
| Documents and information to send with your objection about fuel tax credits. |
| Fuel tax credits - domestic electricity generation and non-profit emergency vehicles or vessels |
| This guide provides information about claiming fuel tax credits for fuel used to generate domestic electricity or operate non-profit emergency vehicles or vessels. NAT 15621 |
| Fuel tax credits - making adjustments and correcting mistakes |
| How to change your fuel tax credits using your business activity statement. |
| Fuel tax credits for business |
| This guide provides information about who can receive fuel tax credits and how to claim them. NAT 14584. |
| General interest charge |
| Explains what the general interest chage (GIC) is, how it is applied, how it is calculated and when and how you can apply for a remission of the GIC. |
| Guide to correcting mistakes and disputing decisions |
| The way you query or dispute a decision we have made about your tax or superannuation affairs, ask for interest charges or penalties on your tax bill to be remitted, correct a mistake you've made, or rectify misleading information you have given us largely depends on what tax is involved. |
| How to complete an amending excise return |
| Instructions on how to complete an amending excise return (NAT 4286) |
| How to correct a mistake - summary |
| There are many reasons you may need to correct the information you provided. This checklist summarises the processes available for each tax and type of change you want to make. |
| Income or capital receipt |
| Documents and information to send with your objection about income or capital receipt. |
| Income protection policy receipts |
| Documents and information to send with your objection about income protection policy receipts. |
| Interest expense (other than rental properties) |
| Documents and information to send with your objection about interest expense (other than rental properties). |
| Land subdivision |
| Documents and information to send with your objection about land subdivision. |
| Legal expenses |
| Documents and information to send with your objection about legal expenses. |
| Lump sum payment in arrears |
| Documents and information to send with your objection about lump sum payment in arrears. |
| Main residence exemption - Supporting document requirements for objections |
| Documents and information to send with your objection about main residence exemption. |
| Make a voluntary disclosure |
| Voluntarily telling us about a mistake that increases what you owe us, or a false or misleading statement you have made, whether or not it leads to a tax shortfall, allows you to get your affairs in order and generally opens the way to concessional treatment of the penalties and interest charges that apply. |
| Marriage breakdown |
| Documents and information to send with your objection about marriage breakdown. |
| Medical expenses tax offset |
| Documents and information to send with your objection about the medical expenses tax offset. |
| Motor vehicle expenses |
| Documents and information to send with your objection about motor vehicle travel expenses. |
| Objection form - for tax professionals |
| You should use this form if you are a tax professional, or are lodging through the Tax Agent Portal (NAT 13044). |
| Objection guide |
| Use this document if you want to print the section 'Dispute (object to) an ATO decision' from the Guide to correcting mistakes and disputing decisions. |
| Overseas employment income |
| Documents and information to send with your objection about overseas employment income. |
| Overseas travel expenses |
| Documents and information to send with your objection about overseas travel expenses. |
| Penalties and interest |
| A simple guide to penalties and interest that can apply, why they are applied and when we will reduce or remit penalties and interest. |
| Product Stewardship for Oil program |
| This guide provides information about the product stewardship for oil program (PSO) . |
| Product stewardship oil benefits |
| Documents and information to send with your objection about product stewardship oil benefits. |
| Rental property expenses - Supporting document reqirements for objections |
| Documents and information to send with your objection about rental property expenses. |
| Repayment of income - overpayment of salary or a benefit |
| This page contains information to assist you to request a reduction in your income tax assessment because you have to repay an amount that you were overpaid. |
| Reporting mistakes on GST and property transactions |
| If you are a property owner, developer or are registered for GST and you use your property differently from the way you planned to, you may have to report a GST adjustment. You can do this by completing a Voluntary Disclosure Statement. |
| Request for amendment of income tax return for individuals |
| If you realise that you did not include something on your tax return that you should have, or there is some other error on your tax return, you need to correct it as soon as possible by requesting an amendment. |
| Request for amendment of income tax return lodged by tax professionals |
| Tax professionals can use this form to amend income tax returns on behalf of their clients if they are unable to lodge amendments electronically. For amendments to Self Managed Super Funds complete NAT 71226 and indicate at Q5 that it is an amendment. |
| Request remission of interest charges or penalties |
| We can remit (reduce or cancel) many penalties and interest charges if it would be fair and reasonable to do so. If you are dissatisfied with an interest charge or penalty, you may ask us to remit it. |
| Scholarships - Supporting document requirements for objections |
| Documents and information to send with your objection about scholarships. |
| Section 60 demands |
| Documents and information to send with your objection about Section 60 demands. |
| Seek an external review of our decision |
| In some cases you can go to some or all of the Administrative Appeals Tribunal, the Small Taxation Claims Tribunal, the Federal Magistrates Court and the Federal Court for a review of an ATO decision. |
| Self-education expenses |
| Documents and information to send with your objection about self-education expenses. |
| Settlements - overview |
| The following information outlines the process of settling disputed tax liabilities or entitlements. It includes our guidelines and procedures and the general terms of widely-based settlements. |
| Shortfall interest charge - fact sheet |
| This fact sheet explains what the shortfall interest charge (SIC) is, how it is applied and how it is calculated. It also explains when and how you can apply to have the SIC reduced. |
| Shortfall interest charge - Supporting document requirements for objections |
| Documents and information to send with your objection about shortfall interest charge. |
| Small business capital gains tax concessions |
| Documents and information to send with your objection about small business capital gains tax concessions. |
| Superannuation guarantee - supporting document requirements for objections |
| Documents and information to send with your objection about superannuation guarantee. |
| Supporting information for objections: Death benefits |
| A list of documents and information to send with your objection about death benefits. |
| Supporting information for objections: genuine redundancy |
| Documents and information to send with your objection about bona fide redundancy payments. |
| Supporting information for objections: Invalidity payments |
| A list of documents and information to send with your objection about invalidity payments. |
| Supporting information for objections: Medicare levy surcharge |
| A list of documents and information to send with your request objection about the medicare levy surcharge. |
| Supporting information for objections: Payments from overseas superannuation funds |
| A list of documents and information to send with your objection about Payments from overseas superannuation funds. |
| Supporting information for objections: Repairs (other than to rental properties) |
| A list of documents and information to send with your objection about repairs (other than to rental properties). |
| Supporting information for objections: Residency - arriving in Australia |
| A list of documents and information to send with your objection about repairs. |
| Supporting information for objections: Residency - leaving Australia |
| Documents and information to send with your objection about Residency - leaving Australia. |
| Supporting information for objections: sale of shares |
| A list of documents and information to send with your objection about sale of shares. |
| Supporting information for objections: Superannuation pension or annuity tax offset |
| Documents and information to send with your objection about superannuation pension or annuity tax offset. |
| Supporting information for objections: Uniform and laundry expenses |
| A list of documents and information to send with your objection about uniform and laundry expenses. |
| Tax shortfall penalty - Supporting document requirements for objections |
| Documents and information to send with your objection about tax shortfall penalty. |
| Undeducted purchase price - Australian source pensions |
| Documents and information to send with your objection about undeducted purchase price of pension - Australian source pensions. |
| Undeducted purchase price - foreign source pensions |
| Documents and information to send with your objection about undeducted purchase price of pension - foreign source pensions. |
| Unfair dismissal and discrimination settlement payments |
| Documents and information to send with your objection about unfair dismissal and discrimination settlement payments. |
| Unit trusts |
| Documents and information to send with your objection about unit trusts. |
| Voluntary disclosures - approved form |
| Provides information to taxpayers on the approved form for making voluntary disclosures of shortfall amounts. |
| Widely-based settlement arrangements for investment schemes and employee benefit arrangements entered into after 30 June 2003 |
| Details all the widely-based settlements that have been endorsed by the widely-based settlement panel for investment schemes and employee benefit arrangements entered into after 30 June 2003. |
| Widely-based settlement arrangements for investment schemes and employee benefit arrangements entered into before 30 June 2003 |
| Details all the widely-based settlements that have been endorsed by the widely-based settlement panel for investment schemes and employee benefit arrangements entered into before 30 June 2003. |