Alternative dispute resolution options: how to resolve a tax dispute video

Ram Pandey

Ram is a principal lawyer in Review and Dispute Resolution in the ATO. Ram has been with the ATO for over 12 years working on tax appeals in the AAT and Federal Court. Prior to joining the ATO, Ram worked as a lawyer with Jones Day LLP in their corporate practice and before that at KPMG as a tax consultant. Ram has degrees in economics and law from the University of Sydney, a Masters of Law from the University of Sydney and a Certificate in American Law from UC Berkeley. - Current at 13 January 2023

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

Michael Cosgrove

Michael Cosgrove is a barrister specialising in federal taxation law, primarily advising multinationals, corporates and high wealth individuals. Michael has in excess of 18 years of experience in tax. He has been practising as a barrister for over 10 years and worked at the Australian Taxation Office prior to being called to the bar. Michael’s experience covers a wide range of federal tax topics, such as the anti-avoidance provisions (including Part IVA), international tax (including transfer pricing, transferor trusts, controlled foreign companies and treaty issues), indirect tax, and a range of other matters, such as issues concerning company distributions, dividends, share premium or capital accounts and trust taxation. Michael appeared as a member of the counsel team for the taxpayer in Chevron Australia Holdings Pty Ltd v Commissioner of Taxation [2017] FCAFC 62. - Current at 13 February 2026