ATO Tax Dispute Lawyer Australia

Experienced Representation in ATO Audits, Objections and Tax Disputes

If you are facing an ATO audit, amended assessment, tax objection or dispute with the Australian Taxation Office, obtaining specialist taxation law advice early can be critical.

Chris Garlick is an experienced ATO tax dispute lawyer and barrister providing independent advice and representation to individuals, business owners, companies, trustees, investors and high-net-worth taxpayers involved in disputes with the ATO.

He assists clients at all stages of an ATO dispute, from responding to an initial audit or review through to ATO objections, Administrative Review Tribunal proceedings and Federal Court tax litigation.

ATO disputes can involve complex questions of taxation law and significant financial consequences. Getting advice before responding to the ATO can help clarify your legal position, preserve review and appeal rights, and determine the most appropriate strategy for resolving the dispute.

Received an ATO audit notice, amended assessment or objection decision? Speak with Chris Garlick about your options before responding or taking the next step.

Common ATO Tax Disputes

Chris advises and represents taxpayers in disputes involving:

• ATO audits and reviews

• ATO amended assessments

• Tax objections and objection decisions

• Administrative Review Tribunal proceedings

• Federal Court taxation proceedings

• 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

• Garnishee notices

• Private ruling disputes

The appropriate response will depend on the decision being challenged, the relevant taxation legislation, the available evidence and applicable time limits.

ATO Audits and Reviews

An ATO audit or review can expose an individual or business to substantial additional tax, penalties and interest.

Information provided to the ATO during an audit can affect the course of the dispute later. Requests for information and proposed responses should therefore be considered carefully.

Chris can assist during an ATO audit by:

• Reviewing the ATO’s position

• Advising on information and document requests

• Identifying relevant taxation law issues

• Preparing legal submissions

• Managing communications and dispute strategy

• Assessing potential penalties

• Advising on settlement opportunities

• Preparing for a possible objection or appeal

Obtaining advice early may help identify weaknesses in an assessment or proposed ATO position before the matter progresses further.

ATO Objections and Amended Assessments

Receiving an amended assessment does not necessarily mean the ATO’s position cannot be challenged.

Australian taxation law provides mechanisms for taxpayers to object to certain ATO decisions and assessments. An effective ATO objection generally requires more than simply disagreeing with the decision. The factual evidence, taxation legislation and legal grounds supporting the taxpayer’s position need to be properly identified and presented.

Chris advises taxpayers on:

• Whether an ATO assessment or decision can be challenged

• The merits of a proposed tax objection

• Preparing grounds of objection

• Supporting evidence and documentation

• Responding to ATO reasoning

• Objection decisions

• Options following an unsuccessful objection

Strict time limits can apply to ATO objections and appeals, so obtaining advice promptly can be important.

Administrative Review Tribunal Tax Proceedings

If an ATO objection is unsuccessful, review by the Administrative Review Tribunal (ART) may be available depending on the circumstances.

Tribunal proceedings require careful consideration of the evidence, applicable taxation legislation and the Commissioner’s reasoning.

Chris can advise and appear in taxation matters before the Administrative Review Tribunal, including preparing the case, identifying relevant legal issues and developing the arguments to be advanced on behalf of the taxpayer.

Federal Court Tax Litigation

Some ATO disputes proceed to the Federal Court, particularly where significant questions of taxation law or statutory interpretation are involved.

Chris advises and appears in complex tax litigation involving matters such as:

• Statutory interpretation

• Anti-avoidance provisions

• Tax residency

• Trust taxation

• Division 7A

• International taxation

• Capital gains tax

• Corporate taxation

• Administrative decision-making

He works with solicitors, accountants and taxpayers to develop a litigation strategy based on the particular facts, evidence and legal issues involved.

Division 7A Tax Disputes

Division 7A disputes can arise where payments, loans or other benefits involving private companies and shareholders or associates are treated as dividends for taxation purposes.

These disputes can involve complicated factual and legal questions, particularly where historical transactions, loan arrangements, trusts or business structures are involved.

Chris provides specialist advice on Division 7A matters, including ATO audits and objections involving private companies and associated taxpayers.

Tax Residency and International Tax Disputes

Tax residency disputes can have significant consequences because Australian tax liability may depend heavily on whether an individual or entity is considered an Australian resident for taxation purposes.

Chris provides specialist advice on Australian tax residency disputes and international taxation matters.

International tax disputes may involve:

• Foreign income

• Double taxation

• Controlled foreign companies

• Permanent establishments

• International business structures

• Transfer pricing

• Offshore assets and investments

These matters can become particularly complex where the ATO challenges residency status, offshore structures or the Australian taxation treatment of cross-border transactions.

Capital Gains Tax Disputes

Capital gains tax disputes can arise from property transactions, business sales, investments, trusts, residency issues and the application of CGT exemptions or concessions.

Where the ATO challenges the taxation treatment of a transaction, the financial consequences can be substantial.

Chris provides advice and representation in Capital Gains Tax matters, including ATO audits, amended assessments, objections and complex CGT disputes.

Why Use a Tax Barrister for an ATO Dispute?

ATO disputes can involve highly technical legislation, complex evidence and significant financial exposure.

Specialist taxation law advice can help:

• Clarify your legal position

• Identify weaknesses in an ATO assessment

• Determine whether an objection should be lodged

• Protect review and appeal rights

• Identify relevant evidence

• Respond strategically to ATO requests

• Assess settlement options

• Prepare for Tribunal or Court proceedings

Where accountants or solicitors are already involved, Chris can work with existing professional advisers and provide specialist taxation law advice on the dispute.

Solicitors and professional advisers can also read more about when and how to brief a tax barrister.

When Should You Get Advice About an ATO Dispute?

Consider obtaining advice as early as possible if:

• You have received an ATO audit or review notice

• The ATO has requested substantial information or documents

• You have received an amended assessment

• Penalties have been imposed

• You disagree with an ATO decision

• You are considering lodging an objection

• Your objection has been rejected

• Tribunal or Federal Court proceedings are being considered

• A significant tax debt or garnishee action is involved

Getting advice before responding to the ATO can provide more options than seeking assistance after important decisions or deadlines have already passed.

Speak With an ATO Tax Dispute Lawyer

If you are facing an ATO audit, amended assessment, objection, penalty or other taxation dispute, Chris Garlick can provide independent advice about your legal position and available options.

Chris advises taxpayers directly and works with solicitors and accountants in complex Australian taxation disputes.

Contact Chris Garlick to discuss your ATO tax dispute and the appropriate next step.