Published on 01 Feb 12
by "THE TAX SPECIALIST" JOURNAL ARTICLE
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.
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