Income Tax Dispute Resolution: Can we learn from other Jurisdictions?

This article compares the dispute resolution systems in Australia, Canada, New Zealand, the United Kingdom and the United States. Various aspects of difference are considered as to whether they could be adapted for Australian conditions including a specialist Tax Court, the New Zealand pre-assessment processes and evidence exclusion rule, and the US acquiescence policy and regular and memorandum decisions. The issues of Tribunal costs and the payment of tax in disputes are also considered briefly.