Overview

We are an experienced taxation litigation and dispute resolution team within Freehills' award winning commercial litigation group. Over many years, our team has developed a high level of expertise in dealing with financially significant and complex tax disputes. We have acted in a number of landmark cases at all levels in the judicial process. We have also successfully resolved a significant number of major disputes on behalf of clients directly with the Australian Tax Office (ATO).

Our experience shows that it is possible to negotiate advantageous settlements of major issues with the ATO. However, in this area of law disputes are sometimes unavoidable and always vigorously pursued.

Our services

• managing and advising on tax audits, tax risk reviews and information requests or demands. We have extensive experience in dealing with the ATO on such matters
• advising on objection and appeal processes and strategies
• advising on taxation disputes and related issues
• conducting alternative dispute resolution with the ATO
• making submissions and presenting them before the Part IVA panel.

Increase in Part IVA activity

The ATO is increasingly making use of Part IVA in order to minimise incidents of tax avoidance and overly aggressive tax planning. Our team is well placed to deal with the observed increase in disputes in this area.

The tension between legitimate tax planning and the commissioner's view of what constitutes impermissible tax avoidance makes this a complex and, at times, highly technical area. Part IVA cases are also often very fact intensive. It is therefore essential that your business receives the best, appropriately targeted, comprehensive advice.

Please check our ‘Experience’ section for a list of the significant Part IVA matters with which we have been involved.

Increasing focus on GST

The commissioner has recently said that identifying and investigating fraudulent GST claims is a high priority for the ATO, and that the ATO is seeing warning signs of aggressive tax planning techniques being used for GST purposes. Accordingly, disputes between the ATO and taxpayers are likely to become more prevalent as the ATO tests the GST laws.

Our team is able to draw on the considerable experience of our associated tax advisory firm Greenwoods & Freehills in the GST area to deal with all aspects of GST disputes.

General tax law

A significant number of taxation disputes continue to involve the general income and deduction provisions. Others are disputes that focus on specific sections of the tax law without necessarily having a general wider significance. Either way, Freehills has significant experience in dealing with such matters on a regular basis.

Our team

We have the significant advantage of having experienced and focused tax litigation and dispute resolution practitioners as part of our fully resourced pre-eminent commercial litigation practice. The team includes members of our Litigation group and also works closely with  Greenwoods & Freehills. We also have extensive experience in retaining expert witnesses in a variety of different areas.

Our relationship with the taxation industry

Freehills recognises the importance of maintaining close ties with members of the taxation industry. These relationships enhance our expertise and the depth of advice we provide to clients.

Andrew Mills is a past president of the Tax Industry Association and is currently on its New South Wales State Council. Tim Neilson, also a director of Greenwoods and Freehills, is currently on the Victorian State Council. In addition, we are:

• a member of the Tax Institute of Australia
• a member of the Federal Court Tax Users Group, and
• regular presenters (by invitation) at seminars hosted by various professional bodies.