The Tax Institute Submission | Australian Taxation Office's Administration and Management of Objections

Author: The Tax Institute

Published Date: 24 May 2022


Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Already a Subscriber? Login now

The Tax Institute welcomes the opportunity to contribute to the Inspector-General of Taxation and Taxation Ombudsman's (IGTO) investigation into The Australian Taxation Office's Administration and Management of Objections and related terms of reference

In the development of this submission, we have consulted with our national technical committees and received detailed feedback from our National Dispute Resolution Technical Committee, National Taxation of Individuals Technical Committee, National Large Business and International Technical Committee, and our broader membership, to prepare a considered response.

Objections are an important feature of Australia's tax dispute resolution landscape. The right to object allows taxpayers the opportunity to have decisions regarding their tax affairs independently and impartially reviewed. The Tax Institute is of the view that this is beneficial to the overall administration of Australia's taxation and superannuation systems. The objections process provides an opportunity to resolve taxpayer disputes at an earlier stage. Where it is administered effectively, it can assist to reduce the burden on the tribunals and courts and avoid costs incurred by taxpayers and the Australian Taxation Office (ATO) in escalating disputes through those channels.

It is therefore crucial to ensure that the objections process is administered by the ATO in a transparent and effective manner. Our submission focuses on areas where the ATO may be able to improve the existing settings to better ensure that the objections process can be used by taxpayers as an effective and fair means for resolving disputes.


  • Published By:The Tax Institute
  • Published On:24 May 2022

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. 

Copyright Statement

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.



Share this page