Dispute Resolution Instruction Bulletin
DR IB 2013/1
Role of DR Instruction Bulletins
This document has changed over time. View its history.
To advise all officers in DR of the role of DR Instruction Bulletins and that it is mandatory for DR officers to follow them
4. This instruction bulletin sets out the role of DR Instruction Bulletins, to whom they apply and what action should be taken where a DR officer considers that the Instruction Bulletin is contrary to an existing instruction of the Commissioner of Taxation.
6. DR Instruction Bulletins are issued by SES officers in DR. They are subordinate to all directions issued under the authority of the Commissioner of Taxation including Taxation Rulings, Law Administrative Practice Statements and Corporate Management Practice Statements.
7. If a DR officer considers that a DR Instruction Bulletin is contrary to an existing instruction of the Commissioner, the DR officer must escalate their concerns through their immediate manager to a SES officer in DR.
8. If following the escalation process, it is established that the DR Instruction Bulletin is contrary to an existing instruction of the Commissioner, the SES officer in DR will give the appropriate instructions so that the Commissioner's instruction is followed. The SES officer will take action as appropriate to amend or withdraw the DR Instruction Bulletin.
Assistant Commissioner, Dispute Resolution
|Date of amendment||Part||Comment|
|12 July 2013||Throughout||Amended to reflect organisational change|