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  • Options for resolving disputes

    Where issues arise we seek to work collaboratively with taxpayers to avoid the issues escalating into disputes wherever possible.

    Options for resolving disputes

    We have several options for resolving disputes before they reach the litigation stage:

    See also:

    Dispute Assist

    Dispute Assist is a free service to help unrepresented individuals and small businesses with the dispute process.

    Settlement policy

    In a dispute about a tax or superannuation liability or debt, or an ATO decision, we may consider agreeing to a settlement with the taxpayer, consistent with the code of settlement.

    See also:

    Litigation policy

    Litigation is appropriate where:

    • there is a contentious or uncertain point of law that requires clarification and it is in the public interest to seek law clarification through litigation
    • the behaviour involved is such that we need to send a strong message to the community
    • there is a longstanding unresolvable debt
    • the dispute is intractable, alternative means of resolving the dispute have been attempted but have not produced an acceptable outcome.

    See also:

    Independent reviews for large business taxpayers

    To facilitate the effective and timely outcome of an inherently complex process, large business taxpayers can request an independent review of the proposed outcome of an ATO audit before it is finalised.

    See also:

    Last modified: 06 Aug 2018QC 44429