• Dispute management strategies

    Our strategies are directed to resolving disputes in a fair and effective manner, to provide the community with confidence in the integrity of the tax system.

    We encourage our employees to consider dispute management options at all stages of each dispute. We consider that some form of dispute management can be used in most, if not all, matters, to:

    • narrow the issues in dispute
    • foster mutual understanding of interests
    • enable the dispute to progress more efficiently, even if it ultimately progresses to litigation.

    We believe that ongoing dialogue is essential to effective management of disputes. It promotes a complete understanding of the facts and circumstances of the dispute. It also provides an opportunity for both sides to explain their views and discuss what options are available to resolve or limit the scope of the dispute, or remove any blockers to its progress.

    We progressively review most aspects of our approach to dispute resolution and continue to update our approach and implement necessary changes. 

      Last modified: 07 Sep 2015QC 26517