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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

Dhanushka Jayawardena

Dhanushka Jayawardena

Partner

Sydney
Chris Kinsella

Chris Kinsella

Consultant

Sydney
Stephen Jones

Stephen Jones

Consultant

Sydney

Recent Posts

20 June 2024 - Knowledge

Payroll tax grouping and de-grouping

#Taxation, #Workplace Relations & Safety

Grouping entities for payroll tax can greatly impact each business’ tax liability. While de-grouping is possible, it requires an active exercise of a discretion and an application initiated by the entities involved.

18 June 2024 - Knowledge

Addressing rental affordability: Proposed tax concessions for build-to-rent projects

#Property, Planning & Development, #Taxation

New build-to-rent tax concessions have been introduced into Parliament through draft legislation that will lower the managed investment trust withholding tax rate and increase capital works deductions for eligible developments.

29 April 2024 - Knowledge

Relevant contractor payroll tax provisions extended to financial services

#Taxation, #Superannuation, Funds Management & Financial Services, #Workplace Relations & Safety

A recent NSW Supreme Court case involving mortgage brokers and a mortgage aggregator demonstrates how wide relevant contractor provisions can be when it comes to payroll tax liability.

16 April 2024 - Knowledge

Crackdown on multinational tax arrangements with new subsidiary disclosure requirements

#Corporate & Commercial Law, #Taxation

From this year’s annual reporting season, both listed and unlisted Australian public companies must disclose prescribed information about their subsidiaries in a new 'Consolidated Entity Disclosure Statement' within their annual financial reports.

27 March 2024 - Knowledge

Are your employees’ travel expenses tax deductible?

#Taxation

We review the recent case of Bechtel Australia Pty Ltd v Commissioner of Taxation and discuss whether travel expenses incurred in travelling for work are tax deductible.

27 February 2024 - Knowledge

R&D tax incentives: Customised basketball shoe not eligible

#Taxation

We explore the rigorous approach to compliance and enforcement of R&D tax regulations by discussing a case that seeks to determine whether certain R&D activities undertaken by a manufacturer were eligible.

27 February 2024 - Knowledge

Update: Medical centres and payroll tax

#Taxation, #Workplace Relations & Safety

Relevant contractor provisions under current payroll tax legislation could impact medical and healthcare centres’ employment arrangements with practitioners.

20 February 2024 - Knowledge

R&D tax incentives: Integrity rules and taxpayer alerts

#Taxation

Given the number of issues with R&D claims, we explore the Research and Development Tax Incentive Program and provide guidance and clarification on tax transparency and expected compliance.

19 December 2023 - Knowledge

Trustee risk reserves – the ATO’s view on the deductibility of payments

#Taxation, #Superannuation, Funds Management & Financial Services

The Australian Taxation Office has issued TD 2023/D3, a draft taxation determination for payments made to trustee risk reserves required by super laws. We share our thoughts on the guidance.

14 December 2023 - Knowledge

Commissioner to appeal AAT Bendel decision: Key implications for taxpayers

#Taxation

The Commissioner of Taxation is appealing the Administrative Appeals Tribunal’s decision in Bendel and Commissioner of Taxation [2023] AATA 3074 which conflicts with the ATO’s ruling on unpaid trust entitlements and loans.

26 November 2023 - Knowledge

Tax considerations for mobile and remote workforces

#Taxation, #Workplace Relations & Safety

As business travel returns and the demand for remote working arrangements increases, both employers and employees should be aware of how this impacts their tax obligations.

12 October 2023 - Knowledge

JMC Pty Ltd: High Court rejects the Commissioner’s leave to appeal

#Taxation, #Workplace Relations & Safety

Following the High Court’s rejection for appeal in JMC Pty Ltd v Commissioner of Taxation [2023], we highlight the importance of comprehensive written contracts in determining employment status and take a look at how the labour definition of employee operates in the Superannuation Guarantee (Administration) Act 1992.

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