Handbook

The focus of this course is on how to manage disputes with the ATO and those issues that give rise to such disputes. The controversy team plays an increasingly important role in the services that firms render to their clients. A failure to understand the issues could result in serious … For more content click the Read More button below. Topics include: the various forms disputes with the ATO can take; the challenge process against assessments and rulings; time limits to challenge; the choice of forums; early resolution of disputes prior to hearing including in house ATO processes; the process followed in the administrative appeals tribunal and federal court including appeals; procedural fairness and the model litigant rules; the various forms of relief one can seek in the federal court; procedural challenges by means of judicial review and the criteria for a successful challenge under various statutes; the meaning of and requirements to succeed on allegations of conscious maladministration; the role of the criminal law and other statutes when breaching the tax laws; the role of digitization on each aspect; and an in-depth analysis of the general anti avoidance rules.