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  • Dispute Resolution Working Group key messages December 2017


    Assistant Commissioner (AC), Public Business and International (PGI) Objections provided an update on the self-objection process.

    Feedback from members was that stakeholders can see that the process has moved from the transaction way of doing business to early engagement and that has been welcomed.

    Group Chair clarified that when a self-objection is received, it is with Review and Dispute Resolution (RDR). RDR manages the process and is responsible for making the decision independently from the Audit Team.


    Focus of discussion was on valuation issues in the context of dispute resolution and prevention.

    Feedback from the working group indicated that the disagreement in valuation cases appears to be centred around: facts surrounding the relevant asset, method for valuation and the assumptions that the valuer adopts.

    Early Neutral Evaluation

    AC Catherine Willis briefed the group on PS LA 2013/3 Alternative Dispute Resolution (ADR) in ATO disputes. AC Willis talked through the strengths of early neutral evaluation (ENE), examples of when ENE may be the appropriate approach and alternatives to ENE.

    Action item update

    Action item

    Invite senior PGI representatives to next meeting

    Due date

    23 March 2018


    Leila Salem

      Last modified: 05 Jun 2019QC 59196