What method does the ATO Green Book suggest for resolving tax disputes?

The ATO Green Book advocates for a collaborative approach before formal proceedings as a method for resolving tax disputes. This approach emphasizes the importance of open communication and dialogue between taxpayers and tax authorities, aiming to resolve discrepancies amicably and efficiently. By prioritizing collaboration, the ATO encourages taxpayers to engage with the tax office early on to clarify issues, share relevant information, and work towards mutual agreement, which can often lead to more satisfactory outcomes for both parties.

This collaborative method also helps to build trust and reduces the potential for misunderstandings that may escalate into more serious disputes. By fostering a cooperative atmosphere, disputes can be resolved without resorting to lengthy and costly formal legal processes, ultimately benefiting both the taxpayer and the tax administration.