Source: Taxation In Australia Journal Article
Published Date: 1 Mar 2023
The taxpayer navigates through the well-defined sea that is the tax dispute resolution process towards an inevitable outcome, with the hope it may lead to where they wish to go. The ATO has navigated this course on a number of occasions, and the taxpayer perhaps just once: a fact that dawns on the taxpayer oft too late. For the key to navigating this course lies not in the map - which everyone has - but in knowing the conditions that one faces when they set course. A map does not show the conditions of the wind, the heat, the existence of traps and distractions, or the same one-liners at each step of the process. After navigating this course a number of times, one develops a feeling for its rhythm, and it becomes predictable. This is what this article shares.
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