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Cover story: Tax litigation and dispute developments
Published on 01 Jun 08 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The complex nature of tax disputes, along with the many and varied strategies employed to deal with them, make it a challenging area of litigation, particularly given the number of changes over the last 18 months. This article offers an overview of areas to focus on before progressing a dispute, including evidence, the ATO as a model litigant and options for negotiation and settlement.