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The Australian tax objection procedures – time for legislative reform

Taxation in Australia | 1 Jul 10
 
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Published on 01 Jul 10 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This paper considers the issues raised in the Inspector-General of Taxation’s report Review into the underlying causes and the management of objections to Tax Office decisions. It explores whether legislative versus administrative reform is needed to Australia’s objection procedures and undertakes a comparison with the position in New Zealand as a potential for reform.

Author profiles

Elissa Romanin
Elissa Romanin is a Partner in the MinterEllison tax practice, specialising in providing tax structuring, tax due diligence, contract drafting and general income and employment tax advice. Many of the matters Elissa work on involve corporate income tax issues related to mergers and acquisitions, divestments and capital reorganisations. Elissa’s clients benefit from her ability to connect various tax aspects in her matters including in relation to transactions, mergers and acquisitions and tax risk management strategies. In addition to large corporates, her clients include high net wealth individuals and privately owned groups in Australia and abroad. She works with these clients to help structure their wealth ownership in a way that tax-effectively achieves their succession planning and asset protection objectives. Elissa Romanin is a Partner in the MinterEllison tax practice, specialising in providing tax structuring, tax due diligence, contract drafting and general income and employment tax advice. Many of the matters Elissa work on involve corporate income tax issues related to mergers and acquisitions, divestments and capital reorganisations. Elissa’s clients benefit from her ability to connect various tax aspects in her matters including in relation to transactions, mergers and acquisitions and tax risk management strategies. In addition to large corporates, her clients include high net wealth individuals and privately owned groups in Australia and abroad. She works with these clients to help structure their wealth ownership in a way that tax-effectively achieves their succession planning and asset protection objectives. - Current at 19 January 2026
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Joanne Dunne CTA
Photo of author, Joanne DUNNE Joanne Dunne, CTA is a lawyer from Melbourne. She was formerly a tax partner at law firms in both Australia and New Zealand. She has more than 25 years’ tax experience in general income tax, GST, international tax, and tax controversy. Joanne is a member of a wide range of professional organisations, including The Tax Institute’s Tax Disputes Committee, and until 2020 she represented The Tax Institute on the ATO’s Dispute Resolution Working Group. - Current at 07 November 2023
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