Institute of Certified Bookkeepers

A dispute relating to tax or superannuation may arise from a decision made by the ATO.

An example of this may be an audit conducted where there is a dispute with you regarding the results. This service allows you to resolve the matter directly with a case manager.

In-house facilitators are one of the ATO's dispute resolution strategies. The ATO in-house trained facilitators are available to resolve your tax or superannuation disputes more quickly and efficiently. They can assist you with your queries or those from your clients.

The ATO has trained these facilitators in-house to be impartial and independent of the dispute, and their role is to manage the discussion between all parties, allowing the communication to remain open. Additionally, providing options and alternatives, as well as assisting to reach an agreement between parties about the matter.

The areas that the in-house facilitators can assist you in include indirect tax, small business and individual taxpayers, private groups and high wealth individuals.

Should a tax or super dispute arise, this service can be requested, or at times may be offered.

Other dispute areas include:

  • Addressing non-compliance – These focus on how the ATO encourages voluntary compliance and a level playing field by complementing a range of assistance products and services, with a balanced and targeted compliance program based on transparency, risk and behaviour.
  • Fostering willing participation – These focus on how the ATO work to make it as easy as possible for people to participate in the tax and super systems and how the ATO are investing in information technology systems to ensure their services are contemporary.
  • Better communication to improve payment compliance – The ATO is using behavioural insights to communicate with taxpayers to positively influence voluntary payments. Behavioural economics is an understanding that people do not always make decisions on a purely rational basis, but can make it easier for them to choose well.
  • The ATO effectiveness – The ATO publishes a selection of stories periodically to provide insight into their performance. These stories also complement their annual report.
  • A practical guide to the ATO code of settlement – A guide with practical examples to assist taxpayers and tax officers in considering settlement.
  • Model settlement deeds – Model settlement deeds available to download in Microsoft Word.

References

  • Updated: 16 August, 2017
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