The Tax Office’s handling of dispute
resolution is receiving significant focus at present. Both the House of
Representatives Tax and Revenue Committee and the Inspector-General of Taxation
are conducting inquiries into the matter.
As reported to us by members,
over the past 18 months, we have noticed genuine and significant improvements
in the way that tax disputes are handled by the ATO.
However, there remains room for
improvement in a number of areas, including:
Structural change to the way
that objections, reviews and litigation are managed within the ATO may be
constructive. On balance, The Tax Institute supports the establishment of a
separate appeals area within the ATO.
You may view our complete
submission to the Parliamentary Committee here.
Robert
Jeremenko
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Robert Jeremenko CTA is Senior Tax Counsel of The Tax Institute.