Dispute management plan 2012-13
The Dispute management plan is an Australian Government initiative.
- reduce the time we take to resolve disputes
- lower your costs
- lower our costs.
We will evaluate and review our dispute management performance each year to identify areas requiring improvement.
In resolving various types of disputes we are required to maintain a level playing field for taxpayers in similar situations. This means that we can only resolve disputes in a principled way, not arbitrarily.
This plan relates to tax and superannuation disputes. However our approach and key principles apply to other disputes including debt, complaints, access to information, compensation claims and procurement, as well as disputes with our employees.
Our key principles
We will work with you to:
- avoid disputes where possible
- resolve disputes in the simplest and most cost-effective manner taking into account the merits and the risks
- resolve disputes as early as possible
- clarify disputes by listening to each others' views and considering all resolution options
- manage disputes in a courteous and fair manner.
Table 1 - Income Tax disputes in 2011-12