• Resolving disputes

    We continue encouraging the early resolution of disputes without recourse to litigation, including the use of alternative dispute resolution processes where that is consistent with the Commissioner's statutory duties.

    The dispute resolution processes provided under tax laws generally involve internal reviews following objections from taxpayers, and appeals to external bodies such as tribunals and courts.

    It is preferable to identify areas of dispute and try to resolve them up front as part of the assessment process, or as soon as possible afterwards.

    We have established a new National Tax Liaison Group dispute resolution sub-committee to help identify best practice in dispute and litigation management.

    In addition we are developing a dispute management plan consistent with a recommendation made by the Attorney-General to all Australian Government agencies.

    TABLE 4.24: Outcomes of court and Administrative Appeals Tribunal cases that did not proceed to hearing, 2010-11

     

    Schemes

    Non schemes

    Total

    Primary tax disputed

    Primary tax reduced

    Penalty disputed

    Penalty reduced

    Total tax disputed (plus penalty)

    Total tax reduced (plus penalty)

     

    No

    %

    No

    %

    No

    %

    $m

    $m

    $m

    $m

    $m

    $m

    Settled

    87

    74

    153

    44

    240

    52

    289

    183

    73

    52

    362

    235

    Withdrawn by taxpayer

    17

    14

    125

    36

    142

    31

    76

    0

    30

    0

    106

    0

    Conceded by ATO

    14

    12

    68

    20

    82

    18

    129

    129

    4

    4

    133

    133

    TOTAL (a)

    118

    100

    346

    100

    464

    100

    495

    312

    106

    56

    601

    368

    (a) Totals may differ from the sum of components due to rounding.

      Last modified: 31 Oct 2011QC 28036