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  • Recommendation 5.1

    With a view to managing expectations when engaging in ADR, and ensuring that the ATO’s approach to ADR is current and effective, the IGTO recommends that the ATO in consultation with external stakeholders review and update Practice Statement PS LA 2007/23 to include, inter alia, clear statements of expectations of taxpayers and of the ATO when engaging in ADR, and avenues of recourse where those expectations are not met.

    ATO response

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

    After consulting with the National Tax Liaison Group sub-committee on 4 March 2013, we issued Practice Statement PS LA 2013/3 - Alternative Dispute Resolution (ADR) in ATO Disputes to replace PS LA 2007/23 (withdrawn effective 31 July 2013). Paragraphs 26 and 27 address mutual statements of expectations. Paragraphs 49-52 provide information about avenues of recourse when taxpayer expectations are not met.

      Last modified: 25 Oct 2019QC 40262