ICA Current Issues: Taxation
ICA has great expertise on independent contractor tax issues. We compare Australia with other countries. For specific Australian information, ICA members can access detailed information here.
Small Business Tax Tribunal: Campaign 2017
We launch campaign for Tax Tribunal (5 February 2017)A low cost, non-adversarial, independent, tax dispute-resolution procedure for small business people. The proposal below is modelled on the current Immigration Tribunal.
The Inspector-General of Taxation is an office that could probably have its powers extended to include those of a Small Business Tax Tribunal.
- Tribunal independent from the ATO, made up of tax and legal specialists.
- Tribunal determination would be required before a matter could go to the courts (AAT or Federal).
- A small business applicant would pay a modest fee (say, $1,600) for a hearing.
- Lawyers could not represent either the ATO or the small businessperson in any hearings.
- The Tribunal would review the ATO’s allegations against the small businessperson with a view to a correct application of tax law.
- The small businessperson could present his or her case.
- The Tribunal would make a decision binding on the ATO.
- If the Tribunal made a decision in favour of the small businessperson, the person would receive a rebate of (say, $800) on their lodgement fee.
- If the Tribunal made a decision against the small businessperson the person would retain the right to appeal to a court.
We fight for tax fairness
In our efforts to have self-employed people treated fairly by the ATO we have provided assistance to several people.
Rod Douglass 2016
Rod was accused by the ATO of tax evasion because he followed ATO advice on the ATO website. We took Rod's case to court where the ATO dropped its allegation.
- ATO admits baseless allegation (30 November 2016)
- ATO attacks partnerships (20 October 2016)
- Legal battle on 2 fronts (29 September 2016)
- Overview of Rod's case (15 March 2015)
Related LinksBoard of Taxation Review of Australian Tax Office treatment of small business people (February 2015)
ATO's discrimination against independent contractors to stop (January 2015)
Questions to the Tax Commissioner and his reply (September 2014)
Government major ATO Review-ICA submission (May 2014)
Tax Office doesn't 'get it' (December 2012)