ADRG01300 | Ground rules for Alternative Dispute Resolution

The principles you’ll be asked to commit to are that (all of the following):

• you and your representative (if you have one) understand the mediator has responsibility for the

  process — you and

  share the responsibility for deciding the tax outcomes

• you and your representative must be available within 90 days of your application being accepted for

  for a mediation meeting — this may last a full day, and will take place by phone, video call, or in a face-to-face meeting

• discussions around resolving the dispute are carried out on a ‘without prejudice’ basis — you can find out what we mean by this in the section ‘meaning of without prejudice’

• before the mediation meeting, both parties must disclose in writing all the facts and evidence that are relevant to the dispute

• if you discover new information before a meeting, you will provide this to the mediator and the caseworker as quickly as possible

• if the mediator asks for more information, you will provide this within 15 days

• all documents exchanged during the

  process are treated in the same way as information exchanged with us at any other time

• if during the mediation it becomes clear that a relevant fact has not been disclosed, that information will be formally recorded

• if you make a formal complaint about the process, the mediator will be asked to comment