Source: Taxation In Australia Journal Article
Published Date: 1 Oct 2018
This article examines the ATO's in-house facilitation process and how that process might be used to generate solutions to seemingly intractable problems quickly, economically and efficiently by allowing for an agreed narrowing or confining of the issues. The article identifies the basic requirements for a successful facilitation and observes that facilitation does not provide a soft option for a lazy or under-prepared practitioner.
The article considers a range of disputes that have been addressed within facilitation, examines two difficult disputes handled within the process in more detail, and highlights the importance of a well-chosen facilitator while identifying problems that still exist within the facilitation model. The article concludes by identifying some traps for the unwary and noting that facilitation is more than the horse-trading exercise some assume it to be.
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