Litigation, Dispute Resolution and Audit
Norton & Smailes is actively involved in both ligation and dispute resolution encompassing all aspects of taxation. From matters involving the Australian Taxation Office (ATO) to the State Revenue Office and various other state revenue bodies we work closely with
We draw on our expertise in both commercial and taxation litigation when advising our clients on variety of tax matters. We provide our clients with a clear understanding of the principles on the application of the particular laws in question. We pride ourselves on ensuring that each and every client has a frank understanding of their prospective outcome, possible legal costs, and the suitability of issues to be tested.
Services offered:
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Drafting objections and appeals
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Assisting individuals and companies manage and negotiate demands from the ATOô Advising on ATO requests for information and legal privilege
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Providing confidential advice on technical and general issues
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Representing and assisting in ATO audits, reviews and submissions
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Working with accountants and advisers in managing negotiations with the ATO
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Litigation of taxation related matters at all levels
Examples of areas in which we practice:
Private Binding Rulings:
Private Binding Rulings provide applicants with a binding conclusion on the manner which the Commissioner of Taxation considers tax laws apply to their circumstances. Such rulings are an effective way of assessing in advance the potential taxation liability if the proposed arrangement were to proceed. Based on the outcome applicants can either proceed with certainty, appeal or adopt an alternative arrangement. We have helped our clients secure private binding rulings from the Australian Taxation Office in many matters. Applications need to be carefully drafted to ensure the correct outcome is archieved. It is a matter of identifying the facts and the correct legal principles and reaching the correct conclusions.
Superannuation Complaints Tribunal:
Matters brought about in the Superannuation Complaints Tribunal involved compliance, regulatory, superannuation guarantee and licensing matters for public and private funds. We can assist our clients through providing superannuation advice and preparing documents in support of the relevant regulatory authority request.
State Administrative Tribunal (SAT):
Reviews of objections brought in the SAT involve proceedings initiated in the state jurisdiction. We assist individuals, companies and accountants in proceedings involving the Office of State Revenue.
Administrative Appeal Tribunal (AAT):
Approximately 85 per cent of all tax matters are litigated in the AAT and involve proceedings on appeal from a minister or government department. Our team assists our clients by reviewing and analysing tax technical issues in tribunal hearings.
Supreme Court of WA:
Taxation matters brought about in the Supreme Court of Western Australia involve proceedings regarding the imposition of state taxes and duties, excises and penalty taxes or civil matters involving tax issues, as well as debts due under Director Penalty Notices issued under the Federal tax legislation.
Federal Court:
Taxation matters brought before the Federal Court and Full Federal Court involve clarifying and appealing the interpretation of tax laws and the assessment of taxpayers. Our team assists our clients in a range of matters regarding excessive or incorrect assessments.
For further information about our litigation, dispute resolution and audit services, please contact us.