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Experience

We have a dedicated team that regularly acts for clients in significant and complex tax disputes. These involve both pre-litigation assistance and court related work. Pre-litigation assistance includes strategic advice, ATO risk reviews and audit activity. We have a wealth of court experience at all levels, including the High, Federal and Supreme Courts. We also act for clients in the AAT. Some of our recent significant matters include the following:

Part IVA

Metal Manufacturers/Eastern Nitrogen—acting for a successful taxpayer in a landmark Part IVA case.

Network Ten—acting in a complex, high value Part IVA case which was advantageously settled early in the proceedings.

Confidential clients:

Non Part IVA

CityLink Melbourne Limited—we acted for the client in relation to litigation concerning the tax deductibility of annual concession fees levied by the State of Victoria in return for the right to conduct the CityLink toll road. A key issue in the case was whether the character of the concession fee was capital or revenue. The litigation was conducted in the Federal and High Courts of Australia. The litigation is now complete—the High Court found that the whole of the concession fee was of revenue character, and was immediately deductible in the year in which each annual fee was levied.

McDermott Industries (Aust) Pty Limited—acted for the client, (a subsidiary of J Ray McDermott Inc a US-based offshore marine construction company), in a dispute concerning non-payment of withholding tax. The withholding tax was in relation to substantial charter fees paid by McDermott to the Singapore-based chartering company in relation to barges and other vessels chartered by McDermott in connection with construction projects carried out on the North West shelf of Australia. In May 2005, the Full Federal Court unanimously found in McDermott’s favour.

ERA—acting for ERA, a subsidiary of Rio Tinto, in a long running dispute with the ATO over the valuation of trading stock at its Ranger mine site. The case arose, in part, from the unique statutory framework governing ERA's operations at Ranger and whether some of the costs incurred by ERA to comply with its statutory obligations, though not direct production costs, should be included in the cost of its trading stock. ERA was successful both at trial and on appeal. The case finally came to an end in November 2004 when the High Court dismissed the ATO's application for special leave to appeal.

MLC—acted for the successful taxpayers in an important case for the property industry involving the tax treatment of building allowance.

ISPT Pty Limited and ISPT Nominees Pty Limited—acting for the successful taxpayers in disputes with the Chief Commissioner of Stamp Duties (NSW) relating to Claytons contract provisions and conveyances between trustees.

MLC Investments—acted successfully for this leading funds manager in a case that has major ramifications for the commissioner's practice of issuing rulings as to how he will exercise tax legislation discretions.

Westralia Airport Corporation—obtained a favourable decision in relation to a dispute concerning land rich stamp duty on the sale of shares in a company controlling the Perth airport, involving a number of actions in the Western Australian Supreme Court.

Australasian Feeds Pty Ltd—successfully acted in the Administrative Appeals Tribunal and on appeal to the Federal Court in an important case on carry forward losses and the same business test.

Burswood Casino—obtained a favourable settlement in relation to a substantial claim concerning the application of section 255 of the Income Tax Assesment Act 1936 to payments made to non-resident organisers of gambling holidays.

Confidential clients: