In media release No 2012/40, issued 6 September 2012, the ATO says that the majority of taxpayer disputes are resolved before reaching costly tribunal or court hearings when taxpayers and the ATO work closely together.
In releasing the latest edition of "Your case matters", which aims to provide the full picture of ATO litigation including trends over the past five years, the Commissioner, Michael D'Ascenzo, said litigation is an essential part of the tax and superannuation systems.
"The right to dispute an assessment is a fundamental safeguard of the system, ensuring that the laws are applied fairly and properly," Mr D'Ascenzo said.
This edition of "Your case matters" highlights that there is a very good track record of resolving taxpayer appeals prior to hearing, around 80% for tribunals and around 55% for courts.
"Our focus is to minimise and resolve what can often be costly disputes as early as possible through alternative resolution approaches such as direct communication and negotiation," Mr D'Ascenzo said.