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

A dispute with the Australian Taxation Office can have significant financial and personal consequences. Whether you have received an audit notice, amended assessment, penalty assessment, garnishee notice, or a decision you believe is incorrect, obtaining experienced legal advice early can make a substantial difference to the outcome.

Chris Garlick provides independent taxation law advice and representation in disputes with the Australian Taxation Office. He advises individuals, business owners, accountants, trustees, companies, investors and high-net-worth taxpayers facing complex taxation issues.

Chris regularly assists with taxation disputes involving income tax, capital gains tax, international taxation, residency, trusts, Division 7A matters, superannuation and business restructuring issues.

If you are involved in a dispute with the ATO, obtaining specialist advice before responding may help protect your position and improve your prospects of success.

Common ATO Tax Disputes

Chris advises and appears in matters involving:

• 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

ATO Audit Assistance

An ATO audit can be stressful and disruptive. Information provided during an audit may have long-term consequences and should be carefully considered before being supplied.

Chris advises clients throughout the audit process, including:

• 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 advice may assist in identifying weaknesses in the ATO’s position and avoiding unnecessary escalation.

Objections and Review Rights

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

Depending on the circumstances, this may involve:

• Lodging a formal objection
• Seeking review of an objection decision
• Administrative Review Tribunal proceedings
• Appeals to the Federal Court

Strict time limits often apply. Failure to act promptly may affect available rights and remedies.

Chris 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 objection processes alone and may require litigation.

Chris has experience advising in complex taxation 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 designed to achieve the best available outcome.

Why Seek Specialist Taxation Advice?

Tax disputes often involve highly technical legislation and significant financial exposure.

Obtaining specialist advice may help:

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

Every taxation dispute is different and should be assessed according to its particular facts and circumstances.

Speak With Chris Garlick

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

Contact Chris Garlick today to discuss your taxation dispute.