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Taxation

We provide strategic, technical and pragmatic solutions to help clients manage the tax risk process including guidance to avoid tax disputes and, where necessary, management of federal and state tax disputes.

Taxation

We bring together our expert knowledge of tax and our expertise in dispute management to focus on everything needed to strengthen your position for early resolution or, where necessary, taking the matter through the Courts.

Expertise

Our team of experienced practitioners are committed to working together to secure the best outcomes for our clients, with particular expertise in:

Tax advice and tax governance – managing tax risk

  • secondary review of external tax advice or opinions
  • file review, tax risk evaluation and preparation of defence files
  • tax corporate governance frameworks and procedures
  • advice for controversial/high risk tax matters including advice on Part IVA and other general anti-avoidance rules (GAAR).

Audit and reviews – engagement with revenue

  • manage and respond to information requests including preserving LPP and other concessions
  • manage ATO audits and risk reviews
  • voluntary disclosures of tax errors including remission of interest and penalties
  • requests for private, public and class rulings
  • ATO engagement to obtain tax certainty or resolve potential disputes.

Tax litigation and dispute resolution – resolving tax disputes

  • prepare and lodge objections against assessments, including interest and penalties
  • Freedom of Information application
  • briefing of expert witnesses
  • LPP reviews
  • appear before revenue panels to defend client tax positions
  • resolve disputes through ADR
  • conduct litigation in the AAT, State, Federal and High Court.

Experience

In addition to the reported tax cases listed below our team has been involved in a number of significant unreported matters including:

  • early neutral evaluation processes to settle disputes
  • ATO independent review processes for large business taxpayers and small business taxpayers
  • mediations, arranged privately and Court ordered, to settle various tax disputes
  • ATO facilitations to settle various disputes including R&D claims, rental property, small business concession and property development issues
  • ADR processes with AusIndustry to resolve R&D activity eligibility disputes
  • ADR processes for LPP claims
  • settlement of various matters including those involving tax consolidation, transfer pricing matters and TARP disputes
  • representing clients at GAAR panels.

Reported cases

Team members have been involved in the conduct of the following reported cases, including key cases involving the Commissioner of Taxation (FCT), in the last 10 years:

  • Coal of Queensland Pty Ltd and Innovation and Science Australia [2020] AATA 126; Coal of Queensland Pty Ltd and Innovation and Science Australia [2021] FCAFC 54; Coal of Queensland Pty Ltd v Innovation and Science Australia [2021] HCASL 163
  • FCT v Apted [2021] FCAFC 45; Apted v FCT [2020] AATA 5139 
  • Mussalli v FCT [2020] FCA 544
  • FCT v Resource Capital Fund IV LP [2013] FCAFC 118; Resource Capital Fund IV LP v FCT [2013] FCA 801; Resource Capital Fund IV LP v FCT [2018] FCA 756; FCT v Resource Capital Fund IV LP [2019] FCAFC 51
  • Commissioner of State Revenue v Placer Dome Inc [2018] HCA 59
  • Ransley v FCT [2016] FCA 778; Ransley v Deputy Commissioner of Taxation [2018] FCA 1796
  • Satyam Computer Services Limited v FCT [2018] FCAFC 172
  • Chevron Australia Holdings Pty Ltd v FCT [2014] FCA 230, (No 2) [2014] FCA 707, (No 3) [2014] FCA 999, (No 4) [2014] FCA 1092, (No 5) [2015] FCA 1310; Chevron Australia Holdings Pty Ltd v FCT (No 4) [2015] FCA 1092; Chevron Australia Holdings Pty Ltd v FCT (No 5) [2015] FCA 1310; Chevron Australia Holdings Pty Ltd v FCT [2017] FCAFC 62
  • Bird and Scott as trustees of the Mewcastle Superannuation Fund v Commissioner of State Revenue [2016] QSC 132
  • Can Barz v Commissioner of State Revenue [2016] QSC 059
  • FCT v Donoghue (2015) 237 FCR 316
  • Dowling v FCT [2014] FCA 252
  • Resource Capital Fund III LP v FCT [2013] FCA 363; FCT v Resource Capital Fund III LP (No 2) [2014] FCAFC 54; FCT v Resource Capital Fund III LP [2014] FCAFC 37
  • Messenger Press Proprietary Limited v FCT [2012] FCA 756; FCT v Messenger Press Pty Ltd [2013] FCAFC 77
  • Kelly v FCT [2012] FCA 423; Kelly v FCT [2013] FCAFC 88
  • Watsford v FCT [2013] FCA 1389
  • Tao Bai v FCT [2013] AATA 612
  • Quality Publications Australia Pty Limited v FCT [2012] FCA 256 
  • Greenhatch v FCT [2011] AATA 479; FCT v Greenhatch [2011] FCAFC 84; Greenhatch v FCT [2013] HCATrans 104
  • Petroulias v FCT [2012] FCA 919; Petroulias v FCT (No 2) [2012] FCA 950
  • Re Plator Nominees Pty Ltd [2012] VSC 284
  • Clark v FCT [2009] FCA 1401; Clark v FCT [2010] FCA 415; Clark v FCT [2011] FCAFC 5; 
  • Citigroup Pty Limited v FCT [2010] FCA 1796; Citigroup Pty Limited v FCT [2010] FCA 826; FCT v Citigroup Pty Ltd [2011] FCAFC 61
  • Gloxinia Investments Limited as Trustee for Gloxinia Unit Trust v FCT [2009] FCA 641; FCT v Gloxinia Investments (Trustee) [2010] FCAFC 46.

Recent Posts

26 October 2021 - Knowledge

New Victorian windfall gains tax on rezonings resulting in increased land values

#Taxation

A rezoning of Victorian landholdings that takes effect on or after 1 July 2023 and results in an increase in value of more than $100,000 could expose you to a windfall gains tax of up to 50 per cent of the total uplift in value.

04 October 2021 - Knowledge

Tax disputes: Comments on settling a tax matter (Part 2)

#Taxation

In this final article of a two-part series on settling tax disputes, we look at how best to resolve a tax matter with the Australian Taxation Office.

29 September 2021 - Knowledge

Tax disputes: When to settle and when to litigate a tax matter (Part 1)

#Taxation

In this first article of a two-part series on settling tax disputes, we discuss the key challenges that clients face through settlement and litigation of tax disputes.

23 September 2021 - Knowledge

What happens when the Commissioner of Taxation disputes legal professional privilege claims

#Taxation

A recent Federal Court decision sheds light on whether the Commissioner of Taxation can issue a formal notice seeking further information in relation to claims for legal professional privilege.

08 September 2021 - Knowledge

Pitfalls and proposed changes in the use of R&D tax incentives

#Taxation

We look at two common mistakes in R&D tax offset claims, a landmark promoter penalty against a former tax agent and accountant, and recent regulatory developments in the R&D tax incentive space.

22 December 2020 - Knowledge

Tribunal gives hope to small businesses that have been refused JobKeeper

#Taxation

The Administrative Appeals Tribunal recently overturned the Commissioner of Taxation’s decision to deny a small business access to JobKeeper and substituted a decision that the applicant is entitled to the scheme.

13 November 2020 - Knowledge

JobKeeper claims for sole traders

#Taxation

Sole traders who have been denied JobKeeper should be aware that the Administrative Appeals Tribunal is currently considering whether the Commissioner of Taxation's approach in denying certain JobKeeper claims is valid.

18 August 2020 - Knowledge

Company directors – managing your taxation obligations

#Taxation, #COVID-19

Under the expanded director penalty regime, company directors are now liable for all of a company's PAYG liability, GST, luxury car tax, wine equalisation tax liabilities and superannuation guarantee charge liabilities.

25 March 2020 - Knowledge

COVID-19 – a ‘taxing’ time for everyone

#Taxation, #COVID-19

The Australian government has been quick to respond to the rapidly changing economic climate due to the COVID-19 pandemic. In particular, the Australian Taxation Office has introduced a number of tax relief measures in a bid to assist taxpayers with cash-flow and solvency strains resulting from this outbreak. We look at the wider ranging and associated initiatives foreshadowed.

27 November 2019 - Knowledge

ATO crackdown – wealthy Australians on the tax office hit list

#Taxation, #Corporate & Commercial Law

In his next push to combat tax avoidance and strengthen tax governance, the Commissioner of Taxation is allocating significant resources and will be giving close attention to the business activities of high wealth private groups.

21 May 2019 - Knowledge

Federal election 2019: Our expert analysis

#Construction, Infrastructure & Projects, #Corporate & Commercial Law, #Data & Privacy, #Immigration Law, #Planning, Environment & Sustainability, #Renewable Energy, #Superannuation, Funds Management & Financial Services, #Taxation, #Workplace Relations & Safety

After a momentous weekend in federal politics, all eyes are now turning to what policies are set to be delivered and what their impact will be on business and the economy.