This presentation covers:
- hierarchy of outcome for tax debt grouped into categories from most favourable to least favourable
- each category sets out requirements or characteristics of cases within such category along with expected benefits or outcomes for such cases
- major division of categories into disputed and non-disputed tax debt
- there are two requirements or characteristics that are variable and change as circumstances change:
- stage of any dispute through objection, AAT review, Federal Court Appeal, Full Federal Court Appeal, High Court Appeal
- ATO assessment of risk.