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Managing tax disputes paper

Published on 22 Aug 13 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

The formal dispute process begins after the ATO has assessed your client. This can be a long and expensive process depending on the issues involved. The purpose of this paper is to provide some insight to this process, the options available and how you may be able to bring the dispute to an earlier conclusion. This paper covers: 

  • how important is your objection
  • why objecting to private rulings can be disastrous
  • managing the objection process
  • pros and cons of 50/50 arrangements
  • “escalation” and/or Alternative Dispute Resolution (ADR): when, why and how
  • the role of freedom of information
  • the importance of evidence
  • choosing the battleground - AAT or Federal Court
  • ettlement deeds.

Author profiles:

Heydon MILLER
Heydon is a Partner in the Indirect Tax area of Tax Legal Services at PricewaterhouseCoopers. Prior to this, Heydon spent 10 years in the Australian Taxation Office working mainly in an advisory capacity in relation to wholesale sales tax. During that time he also worked on every major tax reform project conducted by the ATO. Heydon's major clients cover a range of industries including financial services, property and construction. He advises the Australian Bankers Association on GST issues and is a member of the Tax Group of the Property Council of Australia.

Current at August 2003

Click here to expand/collapse more articles by Heydon MILLER.
 
Martin BOOTH

Click here to expand/collapse more articles by Martin BOOTH.

This was presented at Review to Dispute with the ATO .

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The risk differentiation framework - Practical applications to SMEs and tax agents

Author(s):  Michael CRANSTON

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