In facilitation preparation, scoping and agility are essential

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

This article examines the ATO’s in-house facilitation process and how that process might be used to generate solutions to seemingly intractable problems quickly, economically and efficiently by allowing for an agreed narrowing or confining of the issues. The article identifies the basic requirements for a successful facilitation and observes that facilitation does not provide a soft option for a lazy or under-prepared practitioner.

The article considers a range of disputes that have been addressed within facilitation, examines two difficult disputes handled within the process in more detail, and highlights the importance of a well-chosen facilitator while identifying problems that still exist within the facilitation model. The article concludes by identifying some traps for the unwary and noting that facilitation is more than the horse-trading exercise some assume it to be.

Author profile

Christopher Wallis

Chris Wallis, CTA, Barrister and Accredited Mediator has over 35 years in practice. Chris’ has earned reputation for achieving satisfactory outcomes for clients in long and difficult disputes with revenue authorities by doing the “hard yards” and without having his clients enter the witness box. Day to day Chris’ work involves working with practitioners to fend off the TPB; SMSF members/directors to fend off the Regulator; and family lawyers and accountants in a relationship breakdown to trace assets and identify tax exposures. Chris provides easily read and comprehensive advice in relation to trusts or real property and is a regularly published author. Over 35 years Chris has delivered more than 150 presentations around Australia for the various professional bodies, the Australasian Tax Teachers Association, the Television Education Network, the Tax Bar Association, and the late Gordon Cooper’s Problems in Practice. - Current at 23 July 2024

More by Chris WALLIS

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• Monday, Monday, sometimes it just turns out that way - 01-December-2010
• An iceberg sunk the Titanic - 01-November-2010
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• What is the “income of the trust estate”? It is a three-step process! - 01-September-2009
• How exposed are you? Zipping off FBT returns secures protection - 01-August-2009
• Division 7A and Subdivision EA paper - 06-October-2006
• Trust resolutions - problems that arise with standard practice precedent resolutions for trust distributions paper - 06-October-2006
• How is your practice dealing with debt between closely held entities? paper - 15-October-2005
• Why rulings are so difficult and time consuming to read? - 01-May-2005
• The interaction between Division 7A and the debt equity rules in SME structures convention paper - 09-September-2004
• Shareholder loans under s108 and Divison 7A - 12-September-2003
• Voluntary and involuntary tax litigation and penalties - objections, prosecutions and penalties - 18-October-2002
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• Tax update - September 2001 - 27-September-2001
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Click here to expand/collapse more articles by Chris WALLIS.