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Managing tax disputes paper


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:

Martin Booth CTA
Martin is a Partner within the Business Services (Tax Advisory) division. With over 14 years of professionally accredited employment, he is a highly experienced taxation and business advisor with strong technical and business qualifications and has consistently demonstrated the ability to provide tax effective solutions to clients, in a variety of competitive industries. He focuses predominantly on providing tax advisory services to clients in the small and medium-sized enterprise (SME) market. He has extensive experience in advising clients in the property and construction and financial services industries. Martin regularly assists in negotiations with the ATO in resolving technical taxation disputes. He has over 14 years experience advising clients in dispute resolution and has been instrumental in achieving appropriate outcomes for uncertain matters. Current at 16 October 2014 Click here to expand/collapse more articles by Martin BOOTH.
Heydon Miller CTA
Heydon is a Barrister at the New South Wales Bar specialising in GST from Level 22 Chambers at 52 Martin Place, Sydney. He has appeared in the AAT and the Federal Court of Australia in relation to federal direct and indirect taxation matters, mainly for taxpayers. He advises extensively on federal taxes and particularly GST. Heydon regularly speaks on GST. Prior to practising at the Bar, Heydon was an Indirect Taxes Partner at PricewaterhouseCoopers. He joined Coopers & Lybrand, as it then was, from the ATO where he worked at a senior level in a range of audit and technical roles. Current at 02 June 2015 Click here to expand/collapse more articles by Heydon MILLER.

This was presented at Review to Dispute with the ATO.

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Individual sessions

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

Author(s):  Michael CRANSTON

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