Information for Solicitors

Solicitors may brief counsel at any stage of a taxation matter where independent advice, written opinion, strategic input or advocacy is required.

Chris Garlick accepts briefs from solicitors in matters involving Commonwealth taxation law, including Australian Taxation Office disputes, objection decisions, Administrative Review Tribunal proceedings, Federal Court taxation litigation and complex advisory work.

Counsel may be instructed to advise on prospects, settle pleadings and written submissions, consider evidentiary and procedural issues, confer with instructing solicitors and clients, appear on interlocutory applications, conduct final hearings or advise in relation to appeals.

The timing of a brief will depend upon the nature of the matter. In some cases, counsel is briefed before an objection is lodged or proceedings are commenced. In others, advice is sought following an objection decision, during the preparation of evidence, before mediation or shortly before a hearing.

Early involvement may assist the instructing solicitor to identify the issues requiring determination, assess the available evidence, refine the questions upon which advice is sought and determine the appropriate course for the matter.

Chris works with instructing solicitors throughout Australia and provides advice and representation in taxation disputes, litigation and advisory matters. Briefs may concern a discrete question of statutory construction or a substantial dispute requiring ongoing advice, preparation and advocacy.

The Federal Court of Australia’s Taxation National Practice Area includes Part IVC tax appeals, questions of law arising from Administrative Review Tribunal decisions and proceedings collateral to taxation disputes. The Administrative Review Tribunal conducts independent merits review of reviewable Australian Government decisions, including taxation decisions. 

Brief Chris Garlick

Matters in Which Chris Accepts Briefs

Chris accepts briefs from solicitors in taxation matters involving:

• Australian Taxation Office audits and investigations
• Tax assessments and amended assessments
• Taxation objections
• Objection decisions
• Administrative Review Tribunal taxation proceedings
• Federal Court taxation appeals
• Questions of law arising from Tribunal decisions
• Tax debt recovery proceedings
• Interlocutory applications
• Written opinions on Commonwealth taxation law
• Advice on prospects
• Settlement of originating applications, pleadings and written submissions
• Advice concerning evidence and case preparation
• Conferences with instructing solicitors and clients
• Mediation and settlement conferences
• Final hearings
• Appellate advocacy
• Income tax disputes
• Capital gains tax
• Division 7A
• Tax residency
• International taxation
• Double taxation agreements
• Transfer pricing
• Controlled foreign companies
• Trust taxation
• GST disputes
• Cross-border taxation matters

The ATO objection process and subsequent external review pathways may involve review by the Administrative Review Tribunal or appeal to the Federal Court, depending upon the decision and statutory framework. 

Why Brief Tax Counsel Early?

Counsel is often briefed after a dispute has crystallised. However, there may be considerable value in obtaining advice before formal positions are settled or proceedings are commenced.

Early involvement may assist with:

• Identifying the statutory provisions and authorities central to the dispute
• Assessing the strengths and weaknesses of the available case
• Defining the questions upon which advice is required
• Reviewing the evidentiary foundation for an objection or proceeding
• Advising on prospects before substantial costs are incurred
• Settling objection grounds, pleadings and submissions
• Developing a coherent case theory
• Identifying procedural or jurisdictional issues
• Preparing for conferences, mediation or hearing
• Preserving issues for review or appeal

A taxation dispute may turn upon statutory construction, the characterisation of transactions, the sufficiency of evidence, the operation of anti-avoidance provisions or the application of taxation legislation to complex commercial arrangements.

Briefing counsel before the matter becomes procedurally advanced may allow those issues to be identified and addressed while the instructing solicitor retains greater flexibility in the conduct of the matter.

Services Provided to Instructing Solicitors

Chris may be briefed to provide:

Written Opinions

Written opinions may address discrete or complex questions of Commonwealth taxation law, including statutory construction, liability, prospects, review rights and litigation strategy.

The scope of an opinion should ordinarily identify the precise questions upon which advice is sought and the material facts and documents relevant to those questions.

Advice on Prospects

Counsel may advise on the prospects of an objection, review, appeal, interlocutory application or proposed course of litigation.

Advice on prospects may include consideration of:

• Applicable statutory provisions
• Relevant authorities
• Evidentiary issues
• Burden of proof
• Procedural requirements
• Available review or appeal pathways
• Commercial and litigation risks

Settlement of Pleadings and Submissions

Chris may be briefed to settle originating process, pleadings, affidavits, objection grounds, statements of facts and issues, written submissions and other documents required for the conduct of taxation proceedings.

The Federal Court maintains a dedicated Taxation Practice Note governing the management of taxation proceedings within its National Court Framework. 

Conferences

Conferences may be conducted with instructing solicitors, clients, accountants, expert witnesses or other professional advisers where required.

A conference may assist in clarifying instructions, testing the factual account, identifying evidentiary gaps, refining the issues or preparing for mediation or hearing.

Tribunal and Court Appearances

Chris accepts briefs to appear in taxation matters before the Administrative Review Tribunal and the Federal Court of Australia, including interlocutory hearings, final hearings and appeals.

The Tribunal undertakes merits review by reconsidering relevant facts, law and policy and making its own decision within its statutory jurisdiction.