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  • Recommendation 4.6

    1. With a view to ensuring an accurate and meaningful collection of data on the ATO’s use of ADR, the IGTO recommends that the ATO’s suite of future planned improvements to the ADR register should include information such as:
    2. The IGTO further recommends that the ATO publish its findings from the ADR Register, in its Annual Report or another publication, to demonstrate its achievements in, and affirm its commitment to, the use of ADR in the resolution of tax disputes.

    ATO response

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

    Improvements have been made to the ADR Register and it now includes information such as who initiated the ADR process and who represented both the taxpayer and us at the formal ADR. The register also includes information about whether an authorised officer was present to settle any issues in relation to the substantive dispute, and the underlying debt arising from the dispute.

    We will publicly publish relevant ADR information, to the extent that we are able to do so, and the taxpayer does not object to it. Data was updated for the 2012–13 year for inclusion in the Commissioner of Taxation annual report 2012–13External Link and ADR data was reported in the third edition of Your case matters.

      Last modified: 25 Oct 2019QC 40262