Most tax advisers think that any dispute with the ATO begins and ends with the Administrative Appeals Tribunal. However, most tax advisers may be surprised to learn that there is a wide range of administrative remedies where a solution can be found without resorting to litigation.
This paper sets out the latest strategies in dealing with the ATO in a dispute including:
- Retention of refunds and assessments:
- pre-assessment reviews
- dealing with debt recovery by the ATO
- making the most of the objections process
- using alternative dispute resolution
- using the AAT to resolve disputes effectively
- when to appeal to the Federal Court.
- Claims for compensation from the ATO:
- negligence and other torts
- CDDA Scheme.