Recommendation 3.2

The IGT recommends that the ATO revise its internal and public documentation to:

  1. acknowledge that, for the purpose of the RDF, the presence of a number of contestable tax positions does not of itself render a taxpayer as non-compliant; and
  2. replace references to ‘controversial’ or ‘contentious’ tax positions with ‘contestable’ tax positions.

ATO response

We agreed with this recommendation and it is currently in progress.

    Last modified: 02 Apr 2015QC 44737