Experienced Representation in ATO Audits, Reviews, Objections and Tax Disputes

A dispute with the Australian Taxation Office (ATO) can have significant financial and commercial consequences. Whether you have received an audit notice, amended assessment, penalty assessment, garnishee notice or another ATO decision, obtaining specialist legal advice at an early stage can make a substantial difference to the outcome.

Chris Garlick provides independent taxation advice and representation to individuals, business owners, companies, trustees, accountants and solicitors involved in disputes with the Australian Taxation Office. He advises on complex taxation matters and develops practical strategies to protect clients’ interests throughout the dispute process.

Whether your matter involves an ATO audit, objection, review, tax litigation or appeal, obtaining specialist taxation advice before responding may help strengthen your position and improve the prospects of a successful outcome.

Common ATO Tax Disputes

Chris Garlick advises on matters including:

• ATO audits and reviews
• Objections to amended assessments
• Administrative Review Tribunal proceedings
• Federal Court taxation matters
• Tax residency disputes
• Capital Gains Tax disputes
• Trust taxation disputes
• Division 7A disputes
• International taxation disputes
• Transfer pricing matters
• Employee share scheme disputes
• Penalty assessments
• Director penalty notices
• Tax debt recovery disputes
• Garnishee notices
• Private ruling disputes

Assistance During ATO Audits

An ATO audit can be stressful and time-consuming. Information provided during an audit may have long-term legal and taxation consequences, making it important to obtain specialist advice before responding.

Chris Garlick assists clients with:

• Responding to ATO information requests
• Reviewing audit positions
• Assessing technical taxation issues
• Preparing legal submissions
• Managing communications with the ATO
• Advising on settlement opportunities

Early legal advice may identify weaknesses in the ATO’s position and help avoid unnecessary escalation.

Objections and Review Rights

Taxpayers generally have legal rights to challenge decisions made by the Australian Taxation Office.

Depending on the circumstances, this may include:

• Lodging formal objections
• Seeking review of objection decisions
• Administrative Review Tribunal proceedings
• Appeals to the Federal Court

Strict statutory time limits often apply. Acting promptly is essential to preserve available rights and legal remedies.

Chris Garlick advises on the merits of proposed objections and review proceedings and prepares submissions addressing the relevant taxation legislation and case law.

Tax Litigation and Appeals

Some taxation disputes cannot be resolved through the objection process and may require litigation.

Chris Garlick advises on matters involving:

• Statutory interpretation
• Anti-avoidance provisions
• Tax residency
• Trust structures
• International taxation
• Capital Gains Tax
• Corporate taxation issues

He works closely with solicitors, accountants and taxpayers to develop practical litigation strategies tailored to each client’s circumstances.

Why Engage Specialist Taxation Counsel?

Tax disputes frequently involve complex legislation, significant financial exposure and strict procedural requirements.

Obtaining specialist taxation advice may help you:

• Understand your legal position
• Identify available options
• Reduce exposure to penalties
• Protect objection and appeal rights
• Improve negotiations with the ATO
• Develop an effective dispute strategy

Every taxation dispute is unique and should be assessed according to its particular facts and legal issues.

Frequently Asked Questions

What is Division 7A?

Division 7A is part of Australian taxation law that prevents private companies from providing tax-free benefits to shareholders or their associates through loans, payments or forgiven debts. If the rules are not followed, these benefits may be treated as taxable deemed dividends.

When does Division 7A apply?

Division 7A commonly applies where a private company makes a loan, payment or forgives a debt owed by a shareholder or an associate without meeting the legislative requirements. Specialist advice can help determine whether Division 7A applies to your circumstances.

Can you assist before an ATO review or audit?

Yes. Chris Garlick advises clients before and during ATO reviews, audits and investigations involving Division 7A matters. Early legal advice may help protect your position and reduce unnecessary taxation risks.

Can you work with my accountant or solicitor?

Absolutely. Chris Garlick regularly works alongside accountants and solicitors to provide specialist legal advice on complex Division 7A issues, business restructures and taxation disputes.

Obtain Specialist Advice for Your ATO Dispute

If you are facing an ATO audit, amended assessment, objection decision or other taxation dispute, obtaining specialist legal advice early may significantly improve your position.

Contact Chris Garlick today to discuss your taxation matter.