The ATO has published a document describing its facilitation process.
"Facilitation is a process where an impartial ATO facilitator meets with you (and/or your representative) and the ATO case officer(s) to identify issues in dispute, develop options, consider alternatives, and attempt to reach a resolution. The ATO facilitator will be an officer who has not been involved in the dispute and who is impartial and independent.
A facilitator will not establish facts, take sides, give advice, make a decision or decide who is ‘right or wrong’. The facilitator guides the parties through the process and ensures open lines of communication."
For more information and a copy of the document, go here