Dispute resolution and the ATO
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Introduction
Students investigate the dispute resolution processes of the Australian Taxation Office (ATO) and develop advice for individuals or small businesses seeking to resolve tax disputes.
This activity contributes to the following outcomes.
- applies consumer, financial, economic, business, legal, political and employment concepts and terminology in a variety of contexts COM5-1
- analyses the rights and responsibilities of individuals in a range of consumer, financial, economic, business, legal, political and employment contexts COM5-2
- evaluates options for solving problems and issues COM5-5
- researches and assesses information using a variety of sources COM5-7
- explains information using a variety of forms COM5-8
- works independently and collaboratively to meet individual and collective goals within specified timeframes COM5-9.
Related Stage 4 outcomes: COM4-1, COM4-2, COM4-5, COM4-7, COM4-8, COM4-9
Related Life Skills outcomes: COMLS-7, COMLS-11, COMLS-12, COMLS-13
Option 5: Law in Action
Resolving disputes
Students:
- discuss the range of options for dispute resolution, including:
- the role of law enforcement agencies, for example police, the Australian Taxation Office, and courts and tribunals.
Student learning resources
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Introduction to dispute resolution
Dispute resolution options
Dispute resolution and the ATO
Suggested activity sequence
This sequence is intended as a framework to be modified and adapted by teachers to suit the needs of a class group. The activity was written for students in Stage 5, however it can be modified to suit the needs of Stage 4 students and Life skills students.
- Explain to students that as individuals, they have a right to object to or dispute an ATO decision. For example, they might object or dispute their tax return or the amount of a tax debt.
- Explain that they will work in groups to investigate the dispute resolution options provided by the ATO. Their goal is to discuss each option and develop clear advice for taxpayers and/or small businesses seeking to dispute or object to an ATO decision.
- Use a grouping strategy to organise students into groups of 3 to 4 students.
- Groups complete the investigation.
- As a class, discuss each option available to taxpayers and/or small businesses.