It is timely to examine whether the complaint handling procedures set up by the Australian Taxation Office measures up to the standards of best practice developed in alternative dispute resolution. This article analyses the relationship between taxpayers and the Australian Taxation Office in terms of conflict theory. If then extends this anlysis to focus on the latest complaint handling procedures developed for the Taxpayers' Charter.
"Problem Resolution : Does the ATO Approach Really Work? ,"
Revenue Law Journal:
1, Article 3.
Available at: http://epublications.bond.edu.au/rlj/vol6/iss1/3