As reported to us by members, over the past 18 months, we have noticed genuine and significant improvements in the way that tax disputes are handled by the ATO.
However, there remains room for improvement in a number of areas, including:
- Engagement and cooperation at review and audit stage;
- Flexibility in internal ATO timeframes, in particular to avoid the unnecessary escalation or progression of a matter that may otherwise have been resolved or limited;
- Opportunities for early engagement and resolution outside of the large business and high wealth individual areas;
- Technical expertise within the ATO; and
- Independence at objection and independent review stages.
You may view our complete submission to the Parliamentary Committee here.
We look forward to engaging further in the coming weeks with the Tax and Revenue Committee and the Inspector-General on these important issues.