Recommendation 3.5

The IGT recommends that:

  1. The ATO update the Taxpayers’ Charter to commit to a position which favours engagement with taxpayers for the purposes of dispute resolution and where direct negotiations fail to resolve the dispute, the ATO will consider other dispute resolution options, including ADR.
  2. The IGT further recommends that the ATO amend its compliance procedures to require ATO officers to consider, and if appropriate engage in, direct conferences with taxpayers at each of the following points in time:

ATO response

We agreed in part with this recommendation and implementation was completed on 20 August 2013.

The Taxpayers' charter - if you're subject to a review or audithas been revised to include early dispute resolution and alternative dispute resolution options in large, complex cases. Under the section 'The process', we have added the text 'We will work towards resolving disputes about the facts, or how the law applies to the facts, before finalising the audit.'

In addition, our commitment to ongoing engagement is reflected in both the Large business and tax compliance publication and the publication Tax compliance for small-to-medium enterprises and wealthy individuals 

    Last modified: 13 Nov 2014QC 40262