Evaluation and review

We will review the ATO Disputes Policy regularly and consider the need for any amendments to our dispute management strategies and approach, and other matters as appropriate. We will also publish any amendments as soon as possible and report publicly each year.

Matters considered include where we have:

• increased satisfaction with the dispute process for both taxpayers and tax professionals
• increased the number of people using dispute resolution processes such as negotiation, case conferencing, mediation and conciliation
• periodically reported information to the public.