Tax audits and objections

We help clients respond to review and audit activity from the ATO and State revenue authorities. Where assessments are issued following a review or audit, we represent clients in objections to those assessments.

What we do

Managing an initial review, audit or investigation is often the first step to achieving a successful (and cost-effective) resolution of a tax issue.

The burden of proof lies with the taxpayer in tax matters – the taxpayer needs to prove that an assessment is excessive, and what it should be. It is essential to understand the evidence that is required to meet this burden.

We help taxpayers manage initial reviews, audits and investigations by:

preparing strategic responses to the ATO and State revenue authority, including evidence and submissions about the correct application of the law
advising on audit risks and working with taxpayers and their advisers to manage these risks
issuing freedom of information requests to access information relevant to the matter.

Where taxpayers require certainty (about their federal tax issues), applying for a private ruling can be a good tool to consider: a favourable ruling will lock in the Commissioner’s view; however, getting the application wrong from the start can have significant consequences. There are also risks with private ruling applications, so it is important to consider all options to deal with your tax issue at the outset.

Issues can arise later (especially during an objection) if the private ruling lacks sufficient detail – background facts could be missing, the evidence could be incomplete, or the Commissioner may miss facts in the ruling ‘scheme’.

We can help by advising on your options, preparing private ruling applications, and by advising on the background facts and evidence that is relevant to the rulings. We also advise taxpayers on their options if they have received an unfavourable private rulings, or if the Commissioner declines to rule.

Who we help

We help all taxpayers, and their advisers (accountants, lawyers and financial planners) with their tax issues. Our clients include:

family groups and high net wealth individuals, including those with wealth in Australia and interests overseas, collaborating alongside foreign advisers as needed
Australian-based corporations and international corporations with business interests in Australia
property developers
small to medium enterprises (SMEs)
accountants
lawyers

Our team

Your tax law experts

Our Brisbane based tax lawyers use their expertise to provide clear advice and identify solutions. We are here to help, whether you require specialist advice, our assistance with review or audits, or are in a dispute with the ATO or State revenue authorities.