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- Title
2015 case review: high ATO success rate continues.
- Authors
Dunne, Joanne; Taylor, Hilary; Krapivensky, Nathan; Batten, Nick
- Abstract
This article provides an analysis of the success rate for tax cases in the Federal Court, the Full Federal Court and the High Court in 2015 compared with the previous four years. It shows that the ATO was an extremely successful litigant in 2015 and has significantly improved performance over the past five years. The trend line demonstrates the benefits of the A TO's case selection pr ocess (including determining the cases it settles) and its case management. This article also provides a summary of some of the important tax judgments from the Federal Court, the Full Federal Court and the High Court from January 2015 to the end of December 2015. A summary of a small number of key cases, particularly those affecting the financial services industry, is also included.
- Subjects
AUSTRALIA; TAXPAYER compliance; TAX assessment; INCOME tax; TAXATION of employee ownership; TAX laws; AUSTRALIAN Taxation Office
- Publication
Taxation in Australia, 2016, Vol 50, Issue 10, p609
- ISSN
0494-8343
- Publication type
Article