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A preliminary evaluation of Australia’s tax dispute resolution system in the context of the ATO’s reinvention program

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Published on 01 Oct 19 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

The Australian Taxation Office (ATO) is currently undergoing a broad transformational change program, “Reinventing the ATO”, focused on achieving the ATO’s vision of being “a contemporary, service‑oriented organisation”. The reinvention program also incorporates the ATO’s adoption of the “Digital by default” initiative, which requires most people to use digital services to send and receive information to and from, and interact with, the ATO. Primarily based on publicly available documentary evidence, this article conducts a preliminary dispute systems design evaluation of the Australian tax dispute resolution system in the context of the reinvention program and particularly the “Digital by default” initiative, and consequently makes some recommendations on the tax dispute resolution system looking forward.

Author profile

Melinda Jone
Melinda works in the Department of Accounting and Information Systems, University of Canterbury, Christchurch, New Zealand.
Current at 1 October 2019
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