Evaluating ADR in ATO Disputes -- Executive Summary

14 Pages Posted: 25 Jan 2016 Last revised: 26 Jan 2016

See all articles by Tania Sourdin

Tania Sourdin

University of Newcastle (Australia) - Newcastle Law School

Alan Shanks

Australian Centre for Justice Innovation (ACJI)

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

Suggested Citation

Sourdin, Tania and Shanks, Alan, Evaluating ADR in ATO Disputes -- Executive Summary (December 20, 2015). Available at SSRN: https://ssrn.com/abstract=2706222 or http://dx.doi.org/10.2139/ssrn.2706222

Tania Sourdin (Contact Author)

University of Newcastle (Australia) - Newcastle Law School ( email )

1 University Drive
Callaghan, 2308
Australia

Alan Shanks

Australian Centre for Justice Innovation (ACJI) ( email )

Wellington Road
Clayton, Victoria 3800
Australia

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