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  • Recommendation 5.2

    The IGTO recommends that the ATO consults with stakeholders on developing a plain-English guide which outlines:

    • different ADR processes which may be used in resolving tax disputes and the type of ADR practitioner that may be best suited for each ADR process
    • examples of the types of disputes in which each technique may be appropriate
    • details or information taxpayers should provide when seeking to initiate ADR with the ATO to enable both parties to assess the appropriateness of engaging in ADR, and what ADR process to employ
    • ATO expectations of the taxpayers and what the taxpayer may expect from the ATO and other parties when participating in particular ADR processes
    • the roles and responsibilities of the ADR practitioner in different types of processes; and
    • any other relevant matters.

    In developing the guide, consideration should be given to whether a suite of pro-forma supporting materials should be included to assist the parties in dispute to quickly and easily reduce matters agreed to writing. Such supporting materials may include:

    • an ADR agreement which addresses each of the matters outlined in paragraph 49 of PS LA 2007/23 and other relevant matters
    • a case summary which clearly identifies issues of fact and law that are in dispute and any matters which are outside the ambit of the ADR; and
    • a statement of matters agreed between the parties at the conclusion of the ADR.

    ATO response

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

    After consulting with stakeholders, we have published the ATO plain English guide to alternative dispute resolution It outlines in simple language the meaning of dispute resolution, ADR and the roles and responsibilities of the ADR practitioner in the types of ADR processes that are used in tax and superannuation disputes. The guide includes links to information about ADR conducted at the Administrative Appeals Tribunal (AAT) and the Federal Court. Examples are also provided of the types of disputes in which different types of ADR may be used.

      Last modified: 25 Oct 2019QC 40262