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An independent ATO appeals group is long overdue

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Published on 01 Aug 18 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

In his 2015 report Management of tax disputes to the Assistant Treasurer, the Inspector-General of Taxation (IGT) recommended that the government create a separate Appeals Group within the ATO, which would be headed by a new Second Commissioner to be responsible for managing tax disputes for all taxpayers, and to ensure that the Appeals Group operates independently in its dispute resolution function. For reasons that are discussed in this article, the IGT recommendations have not been supported by senior ranks of the ATO and the government. However, a recent joint Fairfax Media–ABC investigation into the debt collection practices of the ATO highlights the ongoing prejudice suffered by taxpayers from the failure to create an independent Appeals Group. This article argues for the implementation of the IGT recommendations and urges the government to take steps to formulate the necessary legislative amendments to enable this reform to take effect immediately.

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Christopher Bevan
Chris is a Barrister Wentworth Chambers. - Current at 06 August 2018
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