Our most recent Tax Litigation and Dispute Resolution articles are listed below:
25 July 2007
Commissioner's speech to the Australian Institute of Company Directors, 18 July 2007
The commissioner has outlined the Australian Tax Office’s (ATO) compliance program for 2007–2008.
16 May 2007
Application of the income tax anti-avoidance rule
Part IVA is the general anti-avoidance rule in the Income Tax Assessment Act 1936 (Cth). It gives the commissioner power to cancel certain defined ‘tax benefits’ obtained by a taxpayer in connection with a ‘scheme’ where it is concluded, objectively, that one of the persons who entered into or carried out the scheme, or any part of it, did so for the dominant purpose of enabling a taxpayer to obtain a ‘tax benefit’.
28 March 2007
Update on promoter penalty legislation
On 15 March 2007, the Australian Tax Office released two draft practice statements on the administration of the promoter penalty laws, and we discuss key points arising from the practice statement.
20 December 2006
Recent developments—from a tax litigator’s perspective
This article seeks to briefly identify a number of recent developments in the area of tax litigation that are likely to have an impact on the commencement and conduct of tax disputes in the near future.
05 October 2006
High Court confirms deductibility of concession fees: FCT v CityLink Melbourne Limited (Transurban)
In FCT v CityLink Melbourne Ltd the High Court held that annual concession fees payable by CityLink to the state government are deductible as they accrue.
28 July 2006
Consistent with waiver: Commissioner of Taxation v Rio Tinto
On 2 June 2006, in a unanimous decision the Full Federal Court (Kenny, Stone, Edwards JJ) dismissed an appeal by the Commissioner of Taxation from a first instance decision by Justice Sundberg that required the Commissioner to produce documents to Rio Tinto Limited.
23 June 2006
Penalties for conduct resulting in promotion of tax exploitation schemes
On 6 April 2006, the Tax Laws Amendment (2006 Measures No 1) 2006 Act became operative. This article focuses on the conduct resulting in an entity being a ‘promoter’ of a ‘tax exploitation scheme’.
04 February 2005
ATO access policy for corporate board documents on tax compliance risk
On 23 December 2004, the ATO released a practice statement setting out its access policy for corporate board documents on tax compliance risk.
27 May 2004
Commissioner of Taxation v Hart & Anor decision handed down
Earlier today the High Court handed down its much anticipated decision in Commissioner of Taxation v Hart & Anor [2004] HCA 26 which has become known as the 'split loan case'.
20 April 2004
Nailing the Part IVA Panel
Speaking to the 6th International Conference on Tax Administration 'Challenges of Globalising Tax Systems' on 15 April 2004, Tax Commissioner Michael Carmody announced that taxpayers will now, as a matter of course, be able to appear before the Part IVA Panel. This initiative is to be welcomed but the exact role and procedures of the Panel will have to be nailed down if maximum benefit is going to be derived.
05 April 2004
Litigating tax appeals in the Federal Court: Requirements on the Commissioner to state his case
While pleadings are not strictly required to be filed by the taxpayer or the Commissioner in taxation appeals in the Federal Court, the recent judgment of the Federal Court in Rio Tinto Ltd v Commissioner of Taxation [2004] FCA 335 has raised the standards required to be met by the Commissioner in preparing the equivalent of pleadings in tax appeals, the Statement of Facts, Issues and Contentions.
31 March 2004
Tax appeals: Where should they begin?
It is usually up to the applicant where it chooses to commence proceedings in the Federal Court. Should there be a special rule for tax appeals? The judges of the Federal Court are currently considering this question. The result may be rule changes which could have a significant impact on new tax appeals.
