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  • Recommendation 4.3

    The IGTO recommends that, for the purpose of reducing compliance costs and unnecessary delays, the ATO consult on:

    • making use of declaratory proceeding opportunities in appropriate cases through engagement with taxpayers and their representatives; and
    • when the use of declaratory proceedings may be appropriate and how the ATO will engage with, and support, taxpayers to progress these opportunities.

    Following the above consultation, IGTO also recommends that the ATO provide its views on these matters in a practice statement.

    ATO response

    We agreed with this recommendation and implementation was completed on 19 November 2013.

    Following consultation with stakeholders, Practice Statement PS LA 2009/9 - Conduct of ATO litigation and engagement of ATO Dispute Resolution was amended and paragraphs 98-110 now indicate our approach to declaratory proceedings.

      Last modified: 25 Oct 2019QC 40262