Tax Litigation and Dispute Resolution
Useful links
ATP Taxpoint
ATP Taxpoint is an online subscription-based tax information service published by the Australian Tax Practice. It offers a comprehensive range of primary and secondary tax research materials including:
CCH
CCH Australia provides information and workflow resources for professionals in a number of areas including tax. Their publications are available in a range of media including print, CD-ROM and web-based versions. Some of the taxation products on offer include:
This is an online subscription based service, which contains the Income Tax Assessment Act 1936 and the Income Tax Assessment Act 1997 plus other related Acts and Regulations. It also provides commentary, Bills, Explanatory Memoranda, cases, case link annotations, ATO Rulings and determinations and includes point in time searching of legislation from 31 December 1993.
Australian Taxation Office (ATO)
The ATO is a statutory authority responsible for the administration of Australia's taxation system. Its role is not only to collect taxes from individuals and businesses, but to also ensure taxpayers have the information they need to comply with our tax laws. The ATO also has responsibility for Australia's superannuation system and collects excise on tobacco, petrol and alcohol. Included in the website are links to:
This is a non-statutory advisory body established to advise the Government on the development and implementation of taxation legislation and the ongoing operation of the tax system. The Board also ensures the community is adequately informed about changes to the tax system.
The Inspector-General of Taxation
The Inspector-General of Taxation is a government agency established to review:
The Commonwealth Ombudsman
The Commonwealth Ombudsman considers and investigates complaints from people who believe they have been treated unfairly or unreasonably by a Commonwealth Government department or agency, including the Australian Taxation Office. The Commonwealth Ombudsman cannot override the decisions of the agencies it deals with, nor issue directions to their staff. Instead, it resolves disputes by negotiation and persuasion, and if necessary, by making formal recommendations to the most senior levels of government.
State Revenue Offices
The State Revenue Office (SRO) is a statutory authority and a major tax collection authority for each Australian State. Each Australian State and Territory has its own office which administers a range of tax and duties, including pay-roll tax, land tax, debits tax and stamp duty. The links to the offices in each State are as follows:
The following are links to various overseas revenue organisations, including:
ATP Taxpoint
ATP Taxpoint is an online subscription-based tax information service published by the Australian Tax Practice. It offers a comprehensive range of primary and secondary tax research materials including:
- the full text of Bills before Parliament including details of the progress of Bills, second reading speeches and explanatory memoranda
- taxation legislation and commentary, particularly in relation to capital gains tax, fringe benefits tax, income tax and GST-related strategies that can be applied to legitimately improve the client's tax position
- taxation rulings, guidelines and determinations
- taxation judgments from 1970 as reported in the Australian Tax Reports (ATR)
- journal articles from the Australian Tax Review (AT Rev) with coverage from 1996
- a guide to the tax issues that arise and should be considered when a company becomes insolvent or is under administration
- a weekly tax bulletin with coverage from 1996, and
- coverage of international tax agreements or 'double tax treaties' including the International Tax Bulletin as part of the service.
CCH
CCH Australia provides information and workflow resources for professionals in a number of areas including tax. Their publications are available in a range of media including print, CD-ROM and web-based versions. Some of the taxation products on offer include:
- Australian Capital Gains Tax Planner: This contains commentary on aspects of capital gains tax according to ITAA 1997, arranged on a topic by topic basis. Includes recent information on changes to legislation, court and tribunal decisions, press statements and policy changes.
- Australian Income Tax Bills: This contains full text and some extracts of taxation Bills before Parliament. Includes details of progress of Bills, second reading speeches and explanatory memoranda. Also includes a list detailing the sections of the major legislation affected by recent Bills.
- Australian Master Tax Guide: This contains information on current income tax rules (2003) and archived Master Tax Guides from 1999-2001.
- Australian Tax Cases: This contains taxation case reports from selected Australian Courts and Tribunals from 1969.
- Australian Tax Office Rulings: This contains full text of Australian Tax Office Rulings and Determinations and includes Pre-Ruling Consultative Documents and Draft Rulings.
- CCH Tax Week: This provides information on recent changes to legislation and case material. Includes a section relating to recent Australian Tax Office Rulings and advice. Coverage from January 1996.
- CGT Planning Newsletter (ACAP Newsletter): This provides information on recent changes to CGT related legislation and case material. Includes a section relating to recent Tax Office Rulings and their application. Coverage from issue 5, March 2000.
- Fringe Benefits Tax Guide: This contains fringe benefits tax and related legislation. Includes commentary and Australian Tax Office Rulings.
- Payroll Tax Guide: This contains payroll legislation and commentary for all Australian States and Territories. Includes revenue rulings for all States except South Australia.
This is an online subscription based service, which contains the Income Tax Assessment Act 1936 and the Income Tax Assessment Act 1997 plus other related Acts and Regulations. It also provides commentary, Bills, Explanatory Memoranda, cases, case link annotations, ATO Rulings and determinations and includes point in time searching of legislation from 31 December 1993.
Australian Taxation Office (ATO)
The ATO is a statutory authority responsible for the administration of Australia's taxation system. Its role is not only to collect taxes from individuals and businesses, but to also ensure taxpayers have the information they need to comply with our tax laws. The ATO also has responsibility for Australia's superannuation system and collects excise on tobacco, petrol and alcohol. Included in the website are links to:
- ATO's Legal Database: The Legal Database is a collection of legal and policy information. This database provides access to the following: legislation and supporting material, public rulings, determinations and bulletins, ATO interpretative decisions, case decision summaries (details of important decisions made by the ATO), ATO practice statements (directions to ATO staff on how to apply the laws administered by the Commissioner), tax related case law, ATO policy papers, annual regulatory plans, and freedom of information.
- ATO's Media Releases: This is a link to the ATO's media releases with coverage from 1995.
- ATO Assist Related Sites: This page contains useful links to other Government and tax-related internet sites.
This is a non-statutory advisory body established to advise the Government on the development and implementation of taxation legislation and the ongoing operation of the tax system. The Board also ensures the community is adequately informed about changes to the tax system.
The Inspector-General of Taxation
The Inspector-General of Taxation is a government agency established to review:
- systems established by the ATO to administer the tax laws, and
- systems established by tax laws in relation to administrative matters,
The Commonwealth Ombudsman
The Commonwealth Ombudsman considers and investigates complaints from people who believe they have been treated unfairly or unreasonably by a Commonwealth Government department or agency, including the Australian Taxation Office. The Commonwealth Ombudsman cannot override the decisions of the agencies it deals with, nor issue directions to their staff. Instead, it resolves disputes by negotiation and persuasion, and if necessary, by making formal recommendations to the most senior levels of government.
State Revenue Offices
The State Revenue Office (SRO) is a statutory authority and a major tax collection authority for each Australian State. Each Australian State and Territory has its own office which administers a range of tax and duties, including pay-roll tax, land tax, debits tax and stamp duty. The links to the offices in each State are as follows:
- Australian Capital Territory
- New South Wales
- Northern Territory
- Queensland
- South Australia
- Tasmania
- Victoria
- Western Australia
The following are links to various overseas revenue organisations, including:
- UK Inland Revenue
- US Internal Revenue Service
- Canada Customs and Revenue Agency
- NZ Inland Revenue
- Singapore Revenue Authority
- Hong Kong Inland Revenue Department
- Japan National Tax Agency
- Indonesia
- Association of Taxation and Management Accountants: The Association of Taxation and Management Accountants is a recognised professional association that exists to promote the welfare and professional development of its members and to represent members' special interests and needs in Australia and Overseas by participating in ATO consultative forums.
- Business Coalition for Tax Reform: The Business Coalition for Tax Reform is a forum for the consolidation of the views of the business community on tax reform issues. It maintains an active interest in the implementation of the Government's tax reforms and continues to promote the understanding of the reasons for reform and to provide input into the implementation process.
- Business Council of Australia: The Business Council of Australia is an association of chief executives of leading Australian corporations and provides a forum for Australian business leadership to contribute directly to public policy debates including tax reform.
- CPA Australia: CPA Australia is Australia's professional organisation of Certified Practising Accountants that participates in debates on issues affecting professional accountants including participating in ATO consultative forums.
- Institute of Chartered Accountants in Australia (ICAA): The Institute of Chartered Accountants in Australia is a representative association that participates in ATO consultative forums.
- National Institute of Accountants: The National Institute of Accountants is a professional organisation for accountants that ensures the concerns of members are voiced with government and key industry sectors through representation on special interest groups and committees including ATO consultative forums.
- National Tax & Accountants Association Ltd: The National Tax & Accountants Association Ltd is a representative association that participates in taxation forums such as the National Tax Liaison Group, the Australian Taxation Practitioners' Forum, Review of Standards on the Tax Profession, and FBT, GST and CGT Sub-committees.
- Tax Institute of Australia (TIA): The Taxation Institute of Australia (TIA) is Australia's independent taxation organisation representing the interests and opinions of more than 11,000 specialist practitioners. Its website contains seminar/conference papers, tax links and membership forms.
- Taxpayers Australia: Taxpayers Australia is a representative association that aims to educate taxpayers via the media, educational publications and seminars on issues relating to tax and superannuation and also represents the interests of taxpayers via membership on a number of tax committees and direct access to the ATO.
- Treasurer's website: The homepage of the Hon Peter Costello, Treasurer of the Commonwealth of Australia. It provides policy direction for taxation and economic matters in Australia. Also contains important press releases in these areas from 1998.
- Assistant Treasurer's website: The home page of Senator Helen Coonan, Assistant Treasurer of the Commonwealth of Australia and Minister of Revenue. It provides relevant press releases, media transcripts, speeches and publications in relation to taxation, including the design of taxation laws, business tax reform administrative matters relating to the ATO and compliance, taxation policy and administration relating to superannuation and prudential regulation and financial institutions.
- Department of Treasury website: The department is required to establish policy primarily on economic matters in Australia. Also contains important press releases in these areas from 2001. In addition to the main Treasury website, which provides departmental and business information, it provides a more detailed information on a number of related websites including the Foreign Investment Review Board, E-commerce and Board of Taxation.