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The Commonwealth House of Representatives Standing Committee on Tax and Revenue has launched an inquiry into tax disputes. The Committee is to inquire into and report on disputes between taxpayers and the ATO, with particular regard to:

  • collecting revenues due
  • fair treatment and respect of taxpayers
  • efficiency, effectiveness and transparency, from the perspective of both taxpayers and the ATO, and
  • how the ATO supports the outcomes of efficiency, effectiveness and transparency through the use and publication of performance information.

The Committee is to examine these issues through the following themes:

  • small business
  • large business
  • high wealth individuals
  • individuals generally
  • the legal framework for disputes, including the model litigant rules, real time compliance initiatives, including annual compliance arrangements, pre-lodgement compliance reviews, and the reportable tax position schedule, and alternative dispute resolution, and
  • the governance framework for disputes, including the arrangements for and appropriate level of separation between the compliance, investigation, objection and litigation functions, and
  • comparisons with tax administration bodies overseas.

The Committee has also requested the Inspector-General of Taxation to undertake a review under his Act of tax disputes for two of the inquiry themes: large businesses and high wealth individuals.

The Committee has called for submissions addressing the Terms of Reference by 4 July 2014.

For more information, including how to make submissions, go here.

The inquiry’s terms of reference are available here.


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