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GST litigation and dispute resolution in the courts


The results of the Commissioner’s compliance activities in the GST area have started to flow through into the courts as taxpayers seek to challenge the Commissioner’s positions on audit. Recent court decisions on the tax have demonstrated the importance of testing interpretive positions in the courts and the benefits that can flow to taxpayers as a consequence of a successful challenge.

This article examines the options available to taxpayers who wish to challenge the Commissioner’s position through litigation. The article first examines the reasons why a taxpayer may wish to litigate a matter, including some of the myths and misconceptions about litigation. The second part of the article examines the options available for taxpayers who, having considered these matters, proceed to litigation. When considering these options, the article considers the impact of recent changes to the Civil Dispute Resolution Act 2011 (Cth) and the approach of the courts and the Commissioner to alternative dispute resolution.

Author profiles

Jeremy Geale CTA
Jeremy is the Deputy Commissioner for Review and Dispute Resolution, an independent area within the ATO responsible for the ATO’s approach to dispute resolution for all taxpayers. This includes responsibility for Independent Review of large corporate and small business audits, all objections and litigation, the ATO in-house facilitation service, other ADR approaches, the Independent Assurance of Settlements service, the Test Case Litigation Panel and Dispute Assist. Jeremy joined the ATO in January 2016, as the Deputy Chief Tax Counsel. - Current at 26 March 2021
Click here to expand/collapse more articles by Jeremy GEALE.
Emily Pratt
Emily works for Lindsay Taylor Lawyers. - Current at 01 February 2012


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