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Tax dispute resolution in the modern era
Published on 01 Oct 17 by "THE TAX SPECIALIST" JOURNAL ARTICLE
Tax law is complex and open to interpretation. As such, tax disputes become an inevitable and unavoidable part of the tax system. The resolution of tax disputes has evolved over the years, with taxpayers and advisers moving into a new era of dispute resolution — one that is less adversarial and more centred on alternative dispute resolution (ADR). This article covers the life cycle of a tax dispute with practical insights from the author who is a lawyer experienced in all the various phases. The author also canvasses issues in relation to tax risk management, risk reviews and audits, objections, reviews by the Administrative appeals Tribunal andappeals to the Federal Court, ADR, the burden of proof and evidence, and debt management pending resolution of a dispute.