ATO Disputes

Written by an ATO insider, Andrew Johnston, this book discusses strategies to avoid, minimise, resolve and settle tax and tax-related disputes.

A single point of reference for tax disputes with the ATO, this title outlines the end to end process of disputation (including litigation). Also covered are the mandates of the relevant legislation and the policy approach of the ATO to dispute resolution and settlement. Useful for lawyers, tax accountants, agents and consultants, teachers of tax and their students.

KEY FEATURES
Includes a detailed analysis of the entire tax disputes process, covering the commencement of tax disputes (including collateral disputes, such as complaints and disputes over information), resolution and the historical context.

The book covers 10 topics, including:
•    The disputes process
•    Audits, assessments and amendments
•    Disputes over access to information
•    Penalties and interest
•    Challenging an assessment
•    External review – appeals and litigation
•    Debt recovery and payment
•    Settlement
•    Alternative dispute resolution
•    Complaints