Publications
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Review: ATO administration and management of Objections
Reviews and reports The report on objections finalises a review that has been conducted over several years, including the publication of an interim report on 10 October 2022. Objections are an essential part of the tax system and are often the only affordable option open to many taxpayers to challenge tax office decisions. We believe…
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Case Study – Offsetting of Refund against Tax Debts
In a recent IGTO investigation, the complainant asked the Commissioner to exercise his discretion to refund the complainant’s 2023 tax refund instead of offsetting against his tax debt. The complainant was in urgent need of his refund to prevent an immediate risk of homelessness, which he had provided evidence of. The complainant’s original request was…