Published on 16 May 08
by QUEENSLAND DIVISION, THE TAX INSTITUTE
During the last decade the ATO hierarchy has promoted a policy of moving the relationship with the profession from the traditional adversarial model to a co-operative partnership model. A number of other countries are watching this Australian initiative with interest as they embark on or consider a similar course. However whilst there may be much to commend a co-operative relationship the model is not without its difficulties. Issues as to the integrity and transparency of tax administration, conflicts of interest and even the authority and capacity to implement the model arise.
In the last two years Justin Dabner has been engaged in a project examining the issues surrounding the ATO's attempt to implement the partnership model. Interviews have been conducted with both Australian and New Zealand practitioners and representatives of the ATO and IRD (NZ). This presentation reports on the issues that have been encountered by both tax practitioners and tax administrators and the likely future direction.
Justin ia an Associate Professor, Law School, James Cook University, Cairns, Australia; Adjunct research fellow in Business Law and Taxation, Faculty of Business and Economics, Monash University, Australia.
- Current at
12 January 2017