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Lessons to be learned for litigators from tax cases in the last 12 months paper

Published on 15 Aug 19 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • the onus and standard of proof 
  • Placer Dome – goodwill and “cats, dogs, rats and rabbits”
  • Harding – “a singular disagreement”
  • Resource Capital Fund IV – dealing with tax unicorns
  • BHP Billiton – tax and the art of “contextual conceptualisation”.

Author profiles

Paul Sokolowski CTA
Photo of author, Paul SOKOLOWSKI Paul Sokolowski, CTA, is a partner at Arnold Bloch Leibler, and is the national leader of the firm’s taxation practice. Paul advises clients, including high-networth individuals, large private groups and public entities in tax reviews, audits, disputes and litigation, and in domestic and international transactions. Paul is a regular speaker and writer for the Tax Institute, and other organisations and publications. He actively contributes to tax policy, legislative, technical and administrative development and debate. In March 2019, Paul won The Tax Institute’s 2019 Chartered Tax Advisor of the Year Award. - Current at 06 December 2024
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Andrew Spierings ATI
Andrew Spierings, ATI, is a barrister at the Victorian Bar. He practises in federal and state taxes, equity and trusts, deceased estates and general commercial disputes. He also accepts briefs in family law matters with significant tax, trusts or commercial issues. Prior to the Bar, Andrew was a Senior Associate in the taxation practice at Arnold Bloch Leibler in Melbourne with experience in a range of income tax, GST and state taxes issues. At ABL, he had an extensive practice in tax advice and disputes, particularly for high-net-wealth families and their groups. He also oversaw day-to-day operation of the firm’s national state taxes practice with a particular focus on stamp duties and land tax. Coming from a beef property in West Gippsland, Andrew also has a particular interest in matters with agricultural or related issues. Andrew holds a Bachelor of Laws (with First Class Honours) and a Bachelor of Commerce from Monash University. - Current at 05 May 2025
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This was presented at Disputes & Litigation Masterclass .

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Large scale document production and the ATO's handling of LPP and accountant's concession claims

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