The ATO has released its Dispute management plan for 2012-13. It contains ATO’s approach to resolving tax and super disputes in a principled way. The key principles contained in the document indicate that the ATO will work with taxpayers to:
- avoid disputes where possible;
- resolve disputes in the simplest and most cost effective manner;
- resolve disputes as early as possible;
- clarify disputes by considering all views expressed and considering all resolution options; and
- managing disputes in a courteous and fair manner.
The ATO said the above approach may also apply to other disputes including debt, complaints, access to information, compensation claims, and procurement.
[LTN 210, 30/10]