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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 Tax Partner at MinterEllison, having previously been a Deputy Commissioner with the ATO responsible for the ATO's Review and Dispute Resolution area, covering all objections and litigation.  Jeremy has more than 25 years tax and superannuation experience, most of which has been spent assisting taxpayers and the ATO with ATO engagement and to resolve complex tax disputes from audit through to litigation.  He is uniquely placed to assist taxpayers, having not only worked for the ATO in senior roles, but was previously a barrister, representing clients in numerous tax cases before the courts.  He now regularly acts for a broad range of taxpayers from multinationals, large Australia corporates and funds and numerous family offices and high net worth individuals, assisting them with engagement with the ATO, management of tax risk and governance, audit assistance and dispute resolution. - Current at 29 May 2026
Click here to expand/collapse more articles by Jeremy GEALE.
Emily Pratt
Emily works for Lindsay Taylor Lawyers. - Current at 01 February 2012

 

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