Review of Tax Office Management of Part IVC litigation

Preliminaries

Chapters
Chapter 1: Introduction
Chapter 2: Overview, summary and key recommendations
Chapter 3: Nature and circumstances of tax litigation
Chapter 4: Tax Office’s philosophy on and approach to litigation
Chapter 5: Tax Office’s internal policies and procedures in respect of litigation
Chapter 6: The test case litigation program and other Tax Office funding arrangements for cases
Chapter 7: Tax Office’s application of the outcome of finalised decisions

Appendices
Appendix 1: Terms of reference of review
Appendix 2: Conduct of review
Appendix 3: Commissioner’s response to review
Appendix 3a: Tax Office’s detailed reply to Chapter 2
Appendix 3b: Tax Office’s detailed reply to Chapter 3
Appendix 3c: Tax Office’s detailed reply to Chapter 4
Appendix 3d: Tax Office’s detailed reply to Chapter 5
Appendix 3e: Tax Office’s detailed reply to Chapter 6
Appendix 3f: Tax Office’s detailed reply to Chapter 7
Appendix 4: Opinions from Solicitor-General and Australian Government Solicitor’s Chief General Counsel on the application of precedent to tax cases
Appendix 5: Commonwealth’s obligation to act as a model litigant — old and new versions
Appendix 6: Further information regarding the extent of tax litigation
Appendix 7: Examples of possible breaches of the model litigant guidelines raised in submissions
Appendix 8: Practice statements
Appendix 9: Current management structure for Tax Office’s in-house legal area
Appendix 10: Case management procedures where a court or tribunal decision is handed down
Appendix 11: Numbers of cases funded under the test case litigation program or on another basis
Appendix 12: Cases identified as test cases or as Tax Office funded cases in material published by the Tax Office
Appendix 13: Bibliography
Appendix 14: Abbreviations