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GST litigation and dispute resolution in the courts

The Tax Specialist | 1 Feb 12
 
Member Price: $35.00
Non Member Price: $45.00

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Published on 01 Feb 12 by "THE TAX SPECIALIST" JOURNAL ARTICLE

The results of the Commissioner’s compliance activities in the GST area have started to flow through into the courts as taxpayers seek to challenge the Commissioner’s positions on audit. Recent court decisions on the tax have demonstrated the importance of testing interpretive positions in the courts and the benefits that can flow to taxpayers as a consequence of a successful challenge.

This article examines the options available to taxpayers who wish to challenge the Commissioner’s position through litigation. The article first examines the reasons why a taxpayer may wish to litigate a matter, including some of the myths and misconceptions about litigation. The second part of the article examines the options available for taxpayers who, having considered these matters, proceed to litigation. When considering these options, the article considers the impact of recent changes to the Civil Dispute Resolution Act 2011 (Cth) and the approach of the courts and the Commissioner to alternative dispute resolution.

Author profiles

Jeremy Geale CTA
Jeremy Geale, CTA is a Partner at MinterEllison. Jeremy Geale joined MinterEllison recently, having previously been a Deputy Commissioner with the ATO responsible for the ATO's Review and Dispute Resolution area, covering all objections and litigation. He was also formerly the Deputy Chief Tax Counsel responsible for superannuation. Jeremy has more than 20 years tax and superannuation experience, most of which has been spent assisting taxpayers and the ATO to resolve complex tax disputes from audit through to litigation. He regularly acts for a number of funds, assisting them with engagement with the ATO, management of tax risk and governance, audit assistance and dispute resolution. - Current at 04 July 2023
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Emily Pratt
Emily works for Lindsay Taylor Lawyers. - Current at 01 February 2012

 

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