Tax administration 2019

In-house facilitation, test cases and the AAT Small Business Division

Source: Taxation In Australia Journal Article

Published Date: 1 Sep 2019


The ATO has a range of intervention strategies that assist access to justice and the resolution of disputes. The ATO's in-house facilitation offers a flexible and rapid approach towards the resolution of disputes that is available at any stage of a dispute and not limited to any category of dispute. The test case litigation program provides financial assistance to taxpayers to meet some or all of their reasonable litigation costs that are associated with clarifying tax, superannuation and, in some instances, debt related issues. The Small Business Taxation Division of the Administrative Appeals Tribunal was created as part of broader government policy to assist small businesses appealing the outcome of a dispute with the ATO. Self-represented small businesses in dispute with the ATO also benefit from additional support from the Small Business Concierge Service, and where the ATO engages an external legal provider, the ATO will fund reasonable costs for equivalent legal representation.

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Tax administration 2019

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