2026

ATO avenues of review

Source: Western Australia

Published Date: 12 Mar 2026

 

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This collaborative panel session will be a deep dive into the various procedures and approaches taxpayers, and their advisors, can pursue to seek review of decisions which affect them. This session provides perspectives of the Deputy Commissioner of Frontline Risk & Strategy and address the following:

  • The ‘Part IVC’ dispute process, including what type of disputes can be objected to and how those disputes can be brought to independent forums;
  • The state of play with GIC remission requests and how the ATO is treating them, what are the statutory grounds which can be relied upon and what resources an advisor can rely on to assist their applications being viewed favourably; and
  • A granular consideration of tax debt recovery including director penalty notices and their defences, the ATO’s current approach to recovery, what is happening with ‘on-hold’ debts and steps an advisor can take to soften the blow for clients with long-standing debt issues.

Information within this presentation is relevant at the time of the event only. For up-to-date information, please contact the ATO  or refer to the ATO website

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