"As a tax practitioner, all I want from the ATO is consistency. The ATO has struggled to provide this during my thirty three odd years in this industry. I suspect even when I have gone to the big counting house in the sky nothing will have changed.
Having said that there are numerous tax officers over the years that I have had dealings with who have been most helpful and professional. They too suffer from this lack of consistency. For the sake of both sides of the fence could those who run the ATO (and you know who you are) please set out on a journey to achieve consistency."