OrbitaxAustralian Tax Office Issues Practice Statement on Dispute Settlements
|Approved Changes|Australia
On 15 January 2015, the Australian Tax Office (ATO) issued Practice Statement Law Administration: Code of settlement. The practice statement sets out the ATO’s policy on the settlement of taxation and superannuation disputes, including disputes involving debt. The practice statement covers:
- What is a settlement
- Settlement negotiations
- Settlement considerations
- Settlement decision
- Se…
