• Dispute management plan 2012-13


    The Dispute management plan is an Australian Government initiative.

    Further Information

    You can download a printable version of the Dispute management plan in PDF format.

    End of further information

    Our objectives

    Our objectives:

    • reduce the time we take to resolve disputes
    • lower your costs
    • lower our costs.

    Our commitment

    We will evaluate and review our dispute management performance each year to identify areas requiring improvement.

    Our approach

    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.

    Our plan

    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

    15.9 million tax returns were filed. Of these 565,000 adjustments were made as a result of an audit, 27,000 objections were lodged, 534 tax appeals were filed in courts and AAT, and 110 appeals were finalised by a court or tribunal decision

      Last modified: 30 Oct 2012QC 26516