The Code provides guidance for ATO staff on:
- the settlement of taxation disputes in relation to all taxpayers
- where settlement could be considered, and
- outlines the processes which should be followed.
For a copy of the Code, go here
Also on 21 February 2007, the ATO issued Practice Statement PS LA 2007/5 on the mandatory use of the Code of Settlement Practice by all ATO staff in the settlement of taxation disputes. For a copy of the Practice Statement, go here