• 3. Settlement is part of good administration

    Settling disputed matters is consistent with good management of the tax system, overall fairness and best use of ATO and other community resources. This has become known as ‘the good management rule’, which has been endorsed by the courts.

    Find out more

    See background for further information on the legal basis for settlement of disputes and the good management rule.

    End of find out more
      Last modified: 21 Aug 2015QC 42816