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The Escalations & Advising Unit has broad responsibility for determining the Commissioner's view of the law for the Department, having some oversight as to how the law is implemented by other areas of the Department, and for providing advice to the Commissioner, Deputy Commissioners and Chief Tax Counsel on tax technical matters.
Issues may be escalated to the OCTC as part of Inland Revenue's Escalation Process. This will occur where there is doubt or different views about how the law should apply to particular arrangements or matters. Once a decision is made by the OCTC this will become the Commissioner's view on that matter or issue. From time to time, these decisions will be made by the Chief Tax Counsel.
The group is required to apply a high level of legal and technical expertise, an an overt commitment to impartial decision-making.