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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.

Key Contacts

Megan Bishop

Megan Bishop

Partner

Melbourne
Damien Bourke

Damien Bourke

Partner

Brisbane
Chris Kinsella

Chris Kinsella

Consultant

Sydney
Joanne Casburn

Joanne Casburn

Special Counsel

Brisbane
Stephen Jones

Stephen Jones

Consultant

Sydney

Recent Posts

20 September 2023 - Knowledge

NSW Budget 2023/24 – tax and duty changes revealed

#Property, Planning & Development, #Taxation, #Corporate & Commercial Law

The NSW Government has announced a number of changes to the Duties Act 1997 and Land Tax Management Act 1956 as part of its 23/24 Budget. The changes predominantly affect restructures of corporate entities and private unit trusts and are expected to deliver to the Budget $958.5 million over four years.

17 September 2023 - Knowledge

Super guarantee – a focus area for the ATO through 2023/2024

#Taxation, #Workplace Relations & Safety

With super guarantee integrity being one of the ATO’s eight focus areas, employers are urged to review their payroll systems and policies around how workers are classified for superannuation guarantee purposes and consider voluntary disclosures for any misclassifications.

21 August 2023 - Knowledge

Payroll tax – increased audit activity around engagement of contractors

#Taxation, #Workplace Relations & Safety

State revenue authorities are increasing their scrutiny of how payroll taxes are applied to contractors. We take a look at the tax provisions that apply to contractors and share recommended actions for businesses and intermediaries working with contractors.

19 July 2023 - Knowledge

Acquisitions of goods and services as supporting R&D activities

#Taxation

A recent decision in the Federal Court clarifies what constitutes supporting R&D activities and poses as a reminder for businesses to seek advice early in the RDTI process.

28 June 2023 - Knowledge

Protecting worker entitlements – changes to superannuation and parental leave rights

#Workplace Relations & Safety, #Immigration Law, #Taxation

Building on the changes introduced by the Secure Jobs, Better Pay laws, further amendments have been made to the Fair Work Act to provide more protections to worker entitlements.

31 May 2023 - Knowledge

Constitutional challenge: Can states tax electric cars?

#Planning, Environment & Sustainability, #Taxation

A landmark case before the High Court will determine the constitutional validity of Victoria’s recent electric vehicle tax.

30 May 2023 - Knowledge

Victorian state budget 2023-24 – taxing changes to land tax, payroll tax & stamp duty

#Taxation, #Property, Planning & Development

The COVID debt levy introduced in the 2023-24 Victorian state budget comes with significant changes to land tax, payroll tax and stamp duty. We summarise the key measures and who will be impacted.

24 May 2023 - Knowledge

Taxpayer alert – ATO to crack down on landlords, short-term rentals and WFH deductions

#Taxation

The Federal Government has announced significant funding to extend ATO compliance programs targeted at landlords, remote employees, home-based businesses, and to scrutinise both income and deductions from short-term rentals. This article higlights the ATO’s key focus areas and reminds taxpayers about the need to maintain proper records to substantiate any tax returns in the event of an audit or investigation.

23 May 2023 - Knowledge

Contractor or employee: The contract reigns supreme

#Taxation, #Workplace Relations & Safety

The Full Federal Court has ruled that written contracts hold supreme importance in determining employment status for tax purposes. The decision reaffirms that the terms of a written contract are crucial in distinguishing between employees and independent contractors as are delegation/subcontracting powers.

01 March 2023 - Knowledge

Guardian in the Full Federal Court – 100A meets Part IVA

#Taxation

The Full Federal Court has rejected the Commissioner of Taxation’s appeal on section 100A from the first decision in the Guardian AIT case, confirming that the inquiry required by section 100A is different to Part IVA of the Income Tax Assessment Act.

19 January 2023 - 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.

12 January 2023 - Knowledge

Court limits ability for taxpayers to challenge the validity of formal ATO notices

#Taxation

Preparing early and seeking legal advice when responding to formal ATO information requests is important for taxpayers to be aware of when managing tax disputes and the ATO relationship.

Holding Redlich respectfully acknowledges the Traditional Owners of the land on which we operate as the continuing custodians of this land. We recognise their continuing connection to Country, practices, knowledge systems and communities. We pay our respects to Elders, past and present.

Holding Redlich © 2023