Source: Australian Tax Forum Journal Article
Published Date: 1 Aug 2012
In 2011 the Inspector-General of Taxation announced the terms of reference of a review into the ATO’s utilisation of early and alternative dispute resolution. Against this background, this article considers mediation as an alternative method in resolving tax disputes. Specifically, this article looks at how mediation is utilised in the tax disputes resolution procedures in the United States and in Australia - by the Administrative Appeals Tribunal and Federal Court of Australia.
It provides recommendations on what the ATO and Australian policymakers can learn from these experiences in order to enhance the use of tax mediation in the disputes resolution process in Australia.
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A preliminary evaluation of Australia's tax dispute resolution system in the context of the ATO's reinvention program - Journal 01 Oct 2019
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