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  • Recommendation 5.5

    1. The IGTO recommends that the government consider amending the TAA 1953, and consequential amendments to other Acts, to enable the ATO to grant taxpayers, at the taxpayers’ request, an extension of time to lodge an objection where the extension is required for the purposes of enabling the ATO and the taxpayer to engage in ADR.
    2. In doing so the IGTO recommends that the government consult with the ATO and external stakeholders to impose proper safeguards against potentially unintended consequences such as delaying the finalisation of case outcomes in inappropriate circumstances, including such measures as limiting the number of extensions or the length of such extensions.

    ATO response

    This is a matter for government.

      Last modified: 25 Oct 2019QC 40262