About this report

This report shares insights, observations and recommendations to improve the ATO’s administration of the Small Business Litigation Funding Program, which arose during IGTO investigations of unresolved complaints (disputes) that were lodged by small businesses and legal practitioners.

The Small Business Litigation Funding Program was initiated by a 2019 Government measure. It was aimed at levelling the playing field for unrepresented small businesses in the Small Business Tax Division of the Administrative Appeals Tribunal in cases where the ATO chose to engage a barrister to represent it.

In practice, the ATO gives an up-front commitment to make a specified amount of funding available and to reimburse some of the small business’s representation costs.