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ATO Practice Statement Law Administration

PS LA 1998/4 (Withdrawn)

SUBJECT: Litigation (Secure)
PURPOSE: To detail steps to be taken in relation to litigation matters

  • This practice statement has been withdrawn with effect from 14 January 2008.
    This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status: may be released
This Practice Statement is issued under the authority of the Commissioner and must be read in conjunction with Law Administration Practice Statement PS LA 1998/1. It must be followed by Tax officers unless doing so creates unintended consequences. Where this occurs officers must follow their Business Line's escalation process.

STATEMENT

Court, Administrative Appeals Tribunal and Small Taxation Claims Tribunal Matters

1. As soon as a decision of a Court, Administrative Appeals Tribunal (AAT) or Small Taxation Claims Tribunal (STCT) is handed down, the officer is to contact the Litigation Secure Administrator on extension 63240 and advise the outcome so that Litigation (Secure) may be updated.

2. If the decision is adverse it should be sent immediately by facsimile to the Litigation Secure Administrator on extension 63908.

3. If the decision is favourable it should be sent in the overnight mail bag to

Litigation Secure Administrator
Canberra Office
Mail room box No. 37
40 Cameron Avenue
Belconnen ACT 2617

4. Case summaries are to be prepared by the action officer within 48 hours of the decision being handed down, and sent by electronic mail (cc:Mail) to the Litigation Secure Administrator for collation and distribution. Adverse decision reports should be prepared within 7 days of the decision and also sent by cc:Mail to the Litigation Secure Administrator.

5. If a favourable decision has been handed down and the taxpayer lodges a further appeal the action officer is to telephone the Litigation Secure Administrator immediately on 63240, so the appeals pending list can be updated and the relevant people informed.

Monthly Lists on Litigation (Secure)

6. By the 7th day of each month the Litigation Cell Managers should send a list of all current STCT, AAT, Federal Court, Full Federal Court, Supreme Courts and High Court matters to the Litigation Secure Administrator, as at the last day of the previous month, for updating and collation on Litigation (Secure).

STCT List
1st Column: Date of application
2nd Column: CRS No.
3rd Column: Market Segmentation
4th Column: STCT Ref.
5th Column: Taxpayer's name
6th Column: Subject matter, year(s) in dispute and tax in dispute
7th Column: Officer
8th Column: Branch office
9th Column: Date of conference
10th Column: Date of hearing
11th Column: Result
12th Column: Date of result
AAT and Court Lists
1st Column: Taxpayer's name
2nd Column: Issues. A brief description of the subject matter, provisions considered and as many keywords as are applicable to the matter, taken from the ATO Thesaurus.
3rd Column: Market Segmentation
4th Column: Year(s) in dispute
5th Column: Tax in dispute
6th Column: Date appeal lodged with AAT or Court
7th Column:

For Court list venue
For AAT list Current status/comments. That is hearing date, heard awaiting decision, decision issued, or any other reason for finalisation with date finalised. Also if AGS is engaged and Counsel involved.
8th Column:

For Court list Current status/comments. Same as column 7 for AAT list
For AAT list AAT Reference
9th Column:

For Court list Court Reference
For AAT list CRS Reference
10th Column:

For Court list CRS Reference
For AAT list officer and ATO Branch Office
11th Column: For Court list officer and ATO Branch Office

Date of Issue: 30 March 2001

Date of Effect: 17 December 1998

File 98/11764-4

Subject References:
AAT decisions
court decisions
Litigation
STCT decisions

FOI number: I 1018068 Authorised by:
Second Commissioner D'Ascenzo
PS LA 1998/4 (Withdrawn) history
  Date: Version:
  17 December 1998 Original statement
You are here 14 January 2008 Archived

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