Miscellaneous 2015

2014 cases show a continuing trend of high ATO success rate

Source: Taxation In Australia Journal Article

Published Date: 1 Jul 2015

 

This article provides an analysis of the success rate for cases against the Australian Taxation Office in 2014, and over the past four years. It shows the Commissioner to be an extremely successful litigant both in 2014 and, generally, with the trend line demonstrating excellent case selection and management by the ATO in 2013 and 2014 in particular, as well as significantly improved performance over the past four years. The authors comment that it will be of interest to see whether the ATO's initiatives in dispute resolution lead to a drop off in the number of cases before the courts in 2015 and subsequent years.

This article also provides a summary of some of the important tax judgments from the Federal Court, the Full Court of the Federal Court and the High Court from January 2014 to the start of December 2014.

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