Published on 11 Oct 12
by VICTORIAN DIVISION, THE TAX INSTITUTE
Most tax advisers think that any dispute with the ATO begins and ends with the Administrative Appeals Tribunal. However, most tax advisers may be surprised to learn that there is a wide range of administrative remedies where a solution can be found without resorting to litigation.
This paper sets out the latest strategies in dealing with the ATO in a dispute including:
- Retention of refunds and assessments:
- pre-assessment reviews
- dealing with debt recovery by the ATO
- making the most of the objections process
- using alternative dispute resolution
- using the AAT to resolve disputes effectively
- when to appeal to the Federal Court.
- Claims for compensation from the ATO:
- negligence and other torts
- CDDA Scheme.
Michael’s has 35 years’ experience representing clients in taxation matters. He is a Chartered Tax Advisor and has sat on numerous Tax Institute committees over many years, most recently the Victorian State Taxes Committee. Ranked by Doyles Guide as Melbourne’s pre-eminent taxation junior barrister for the last four years (2016-2019), Michael was formerly a reporter for the Commonwealth Law Reports, an editorial board member for the Australian Journal of Taxation, and a professional associate of Monash University.
- Current at
22 October 2020