The Civil Dispute Resolution Act 2011 (CDRA) came into effect on 1 August 2011. There is now a requirement for the taxpayer to lodge a 'genuine steps' statement when certain proceedings begin in the Federal Court and the Federal Magistrates Court. Under the Act, a person will satisfy the genuine steps requirement if there has been a sincere and genuine attempt to resolve the dispute, having regard to the person's circumstances and the nature of the dispute.
As the ATO is not the applicant in litigation appeals to the Federal Court under Part IVC of the ITAA 1936, it is only required to lodge a statement in response to the lodgement of a statement by the applicant. In the initial stages of the introduction of the CDRA, the ATO did not lodge a statement where a statement was not lodged by the applicant. Our procedures have now changed and, wherever practicable, the ATO will assist the court by filing a statement when a statement is not lodged by an applicant.
Figure 4.3 Decision results
Figure 4.4 Cases lodged by revenue product
Figure 4.5 Cases lodged by market segment