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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.

The Tax Hub

The Tax Hub is a resource bank where 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. View the Tax Hub

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

30 November 2022 - Knowledge

Franking credits for distributions funded by capital at risk

#Taxation

The Government has released the Treasury Laws Amendment (Measures for a later sitting) Bill 2022: Franked distributions funded by capital raisings. If enacted, franking credits will not be available for distributions made since 19 December 2016 that are funded by capital if they made outside of ordinary distribution patterns.

16 November 2022 - Knowledge

Mortgage Aggregators: are you ready to defend your broker relationships from payroll-tax and superannuation reviews?

#Taxation, #Superannuation, Funds Management & Financial Services

Revenue authorities are increasing their scrutiny of industries with independent contractors being engaged – from University lecturers to delivery drivers. This article looks at the relationships between mortgage aggregators and their independent contractor arrangements with mortgage brokers. Direct parallels can probably be drawn with the insurance industry and share trading brokers.

29 June 2022 - Knowledge

ATO debt collection: Taxpayers put on notice (Part 1)

#Taxation, #Corporate Restructuring and Insolvency

In this first instalment of a two-part series on the ATO’s debt collection efforts, we look at two ‘awareness letters’ taxpayers are receiving from the ATO and the penalties for unpaid tax liabilities.

22 June 2022 - Knowledge

The ATO is knocking: Tax tips for you and your business

#Taxation

With the financial year coming to a close, we know how frantic this time of year can be personally, and from a business perspective. In this article, we highlight the key tax considerations to be aware of to put you and your business in the best possible position come 30 June.

09 March 2022 - Knowledge

ATO obtains a $220 million freezing order in takeover deal with energy giants

#Dispute Resolution & Litigation, #Taxation

A recent Federal Court decision has demonstrated that the Commissioner of Taxation can seek freezing orders to enforce tax debts against overseas parties.

07 March 2022 - Knowledge

Conviction and fines for failing to comply with the ATO's formal information gathering notice

#Taxation

When dealing with tax reviews and tax audits, it is important to adopt a proactive approach in your response to the ATO to ensure that the information requested is provided in a timely manner.

25 February 2022 - Knowledge

New ATO guidance on Division 7A – unpaid present entitlements and financial accommodation

#Taxation

The ATO’s new draft taxation determination, TD 2022/D1, signals a shift away from sub-trusts as a means to comply with Division 7A of the Income Tax Assessment Act 1936. How will this impact trust distributions?

02 February 2022 - Knowledge

Taxpayer wins 100A case

#Taxation, #Dispute Resolution & Litigation

With the ATO’s guidance on section 100A of the Income Tax Assessment Act 1936 rumoured to be imminently released, the Federal Court’s recent decision in Guardian AIT Pty Ltd ATF Australian Investment Trust v Commissioner of Taxation [2021] FCA 1619 is of compelling interest to tax professionals across the country.

14 December 2021 - Knowledge

Next 5000 Findings Report identifies key errors common to many private groups

#Taxation

Private groups need to prepare for their Next 5,000 reviews by implementing documented tax governance and reviewing key focus areas to validate positions, including Division 7A arrangements and that trusts have made valid distribution resolutions.

13 December 2021 - Knowledge

Current issues and changes to individual tax residency rules

#Taxation

We review the current tax residency tests for individuals and discuss how a proposed new framework may change the landscape.

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.