The ATO on Tue 10.7.2012, issued Decision Impact Statements on Clark v FCT [2010] FCA 415, FCT v Clark (No 2) [2011] FCAFC 140, and International All Sports Ltd & Anor v FCT [2011] FCA 1027. The cases all concerned offers of compromise under Order 23 of the Federal Court Rules (FCR) and Calderbank Offers. A Calderbank offer is an offer made to settle the dispute which is without prejudice save as to costs.
Broadly, the ATO said it maintains its view that each offer of compromise made under Order 23 of the FCR must be dealt with on its own merits having regard to the particular facts and circumstances of each offer. It further stated that no changes should be made to Practice Statement PS LA 2009/9 (Conduct of Tax Office litigation).
[LTN 131, 10/7]