• Litigation

    Where disputes end up in litigation, we use case management to achieve efficient and early resolution. This ensures, as far as possible, that only those matters where a judicial or tribunal decision would serve a greater public benefit, such as law clarification, proceed to hearing or where integrity and fairness in the administration of the law do not permit settlement of the dispute.

    In 2012–13, we published on our website 76 decision impact statements on significant court and tribunal decisions. These provide information for taxpayers and advisers on our view of a decision and any implications on current public rulings, determinations and our law administration practice statements.

    From 1 July 2013, we will be offering an independent review for position papers that issue as part of large business income tax audits. The independent review is part of our commitment to identify and resolve disputes at the earliest possible stage, in this case prior to the issue of any assessment. At the end of each independent review, there will be a thorough debrief with the taxpayer. We will also undertake a comprehensive post-implementation review within the first year of its operation, at which time we will consider whether to extend the process to other audits.

    We have also continued to provide statistical data and analysis on our dispute resolution activity to the community through Your case matters, which is available on ato.gov.au

    Through our test case litigation program, we provide financial assistance to taxpayers whose litigation is likely to clarify tax or superannuation laws. All of the seven test case decisions handed down from 1 July 2012 to 30 June 2013, led to law clarification.

      Last modified: 02 Mar 2015QC 42733