Mediation as an alternative option in Australia's tax disputes resolution procedures
Source: Australian Tax Forum Journal Article
Published Date: 1 Aug 2012
In 2011 the Inspector-General of Taxation announced the terms of reference of a review into the ATO’s utilisation of early and alternative dispute resolution. Against this background, this article considers mediation as an alternative method in resolving tax disputes. Specifically, this article looks at how mediation is utilised in the tax disputes resolution procedures in the United States and in Australia - by the Administrative Appeals Tribunal and Federal Court of Australia.
It provides recommendations on what the ATO and Australian policymakers can learn from these experiences in order to enhance the use of tax mediation in the disputes resolution process in Australia.
Sorry, this is subscriber only content.
To gain access to this material and much more - Subscribe Now.
(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).
Already a Subscriber? Login now
Already a Subscriber? Login now
Details
- Published By: Andrew J Maples, Melinda Jone
- Published On:1 Aug 2012
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
Copyright Statement
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
Tags
Share this page