Evaluating ADR in ATO Disputes -- Executive Summary
14 Pages Posted: 25 Jan 2016 Last revised: 26 Jan 2016
Date Written: December 20, 2015
Abstract
This is the Final Report in the ATO ‘Evaluating ADR’ project.
The Report focuses on a sample of taxation and superannuation disputes involving 118 finalised Alternative Dispute Resolution (ADR) processes that were conducted between July 2013 and June 2014. This Report considers the effectiveness, cost, perceptions and approaches used in the ADR process. The Report explores data about disputes (de-identified) as well as structured survey material (qualitative and quantitative) from all who were involved in ADR processes – taxpayers, representatives, experts, ATO staff and ADR practitioners.
Keywords: ADR, report, taxation disputes, superannuation disputes, ATO, dispute, effectiveness
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