Source: Taxation In Australia Journal Article
Published Date: 1 Aug 2018
In his 2015 report Management of tax disputes to the Assistant Treasurer, the Inspector-General of Taxation (IGT) recommended that the government create a separate Appeals Group within the ATO, which would be headed by a new Second Commissioner to be responsible for managing tax disputes for all taxpayers, and to ensure that the Appeals Group operates independently in its dispute resolution function. For reasons that are discussed in this article, the IGT recommendations have not been supported by senior ranks of the ATO and the government. However, a recent joint Fairfax Media"ABC investigation into the debt collection practices of the ATO highlights the ongoing prejudice suffered by taxpayers from the failure to create an independent Appeals Group. This article argues for the implementation of the IGT recommendations and urges the government to take steps to formulate the necessary legislative amendments to enable this reform to take effect immediately.
Case note: renunciation of beneficial interests in trusts since FCT v Carter - Journal 01 Oct 2022
A new approach to statutory interpretation by the Full Federal Court or merely a mistaken approach? - Journal 01 Feb 2021
Difficulties in settling disputes with the Commissioner of Taxation - Journal 01 Jul 2019
Is the deemed in-house asset rule unconstitutional? - Journal 01 Nov 2018
The doctrine of novation of contractual rights - Journal 01 Jun 2012
Merits review of state tax decisions by a court - Journal 01 Dec 2011
Dominant purpose: The Holy Grail of tax advisers - Journal 01 Oct 2011
Removal of the CGT trust cloning exemption - Journal 01 Mar 2009
Recent developments in payroll tax and land tax - Presentation 29 Mar 2006
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.