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The ATO has published a document describing its facilitation process.

It states:

"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

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