On Monday 4 March 2013, Dr Niv Tadmore CTA (Clayton Utz) attended a meeting of the NTLG Dispute Resolution Sub-Committee on behalf of The Tax Institute.
Members discussed the following issues:
- When ADR procedures should commence in the context of the ATO providing a position paper and whether it was appropriate that ADR procedures commence prior to the issue of the position paper. The ATO’s preference is for ADR to commence after a position paper has been issued, though they acknowledged the importance of retaining flexibility in the process;
- An update was provided on the ATO’s internal review of position papers issued by technical specialists;
- A revised Law Administration Practice Statement 2007/23 - ADR in Disputes and Litigation would be issued and refocused to positively express the role of ADR;
- An update on the pilot program using early and alternative dispute resolution to resolve indirect tax disputes was provided;
- The ATO advised it will not issue decision impact statements for matters it does not consider to be significant (for example, DIS will not normally be issued for AAT proceedings); and
- Members discussed the use of declaratory procedures by the ATO and taxpayers and the appropriate circumstances in which these procedures could be used.
Members who seek further information in relation to any of the above should contact us at Tax Policy.