Dispute Resolution Instruction Bulletin

DR IB 2013/1

Role of DR Instruction Bulletins

• This document has changed over time. View its history.

Purpose:

To advise all officers in DR of the role of DR Instruction Bulletins and that it is mandatory for DR officers to follow them

Stream:

All

Background

1. From time to time, the SES officers in Dispute Resolution (DR) will issue a DR Instruction Bulletin.

2. DR Instruction Bulletins enable the SES officers in DR to give timely instructions to DR officers as to how they should perform aspects of their litigation work.

3. DR Instruction Bulletins may be amended or withdrawn as required.

4. This instruction bulletin sets out the role of DR Instruction Bulletins, to whom they apply and what action should be taken where a DR officer considers that the Instruction Bulletin is contrary to an existing instruction of the Commissioner of Taxation.

Instruction

5. All DR officers must comply with a DR Instruction Bulletin.

6. DR Instruction Bulletins are issued by SES officers in DR. They are subordinate to all directions issued under the authority of the Commissioner of Taxation including Taxation Rulings, Law Administrative Practice Statements and Corporate Management Practice Statements.

7. If a DR officer considers that a DR Instruction Bulletin is contrary to an existing instruction of the Commissioner, the DR officer must escalate their concerns through their immediate manager to a SES officer in DR.

8. If following the escalation process, it is established that the DR Instruction Bulletin is contrary to an existing instruction of the Commissioner, the SES officer in DR will give the appropriate instructions so that the Commissioner's instruction is followed. The SES officer will take action as appropriate to amend or withdraw the DR Instruction Bulletin.

Approved by:

Assistant Commissioner, Dispute Resolution

Amendment History

Date of decision:  Immediate

Date of publication:  28 May 2013