Tax remains one of the highest costs of business. The Australian Taxation Office (ATO) is reviewing the tax compliance of both companies and individuals with greater rigour than ever before and the State revenue offices have significantly increased their audit and compliance activities.
Knowing the strength of your legal position allows you to determine the best course of action and negotiate with confidence.
Experience dealing with ATO and the state revenue offices
Our knowledge of tax litigation strategies and procedures, as well as effective communication with the ATO and the State revenue offices, give our team an edge when it comes to resolving taxation disputes.
Negotiating successful outcomes with the ATO and the state revenue offices
We have consistently negotiated successful outcomes for our clients with the ATO and the state revenue offices. We understand that a negotiated outcome is often in the best interest of our clients.
Experience managing tax litigation against ATO and state revenue offices
Our team has managed large, complex tax litigation matters including matters against the ATO and State revenue offices. We have acted for numerous clients on all aspects of tax litigation in the High Court, the Federal Court, State and Territory Supreme Courts and the Administrative Appeals Tribunal and the state administrative tribunals.
Virgin Blue Airlines Pty Ltd v FC of T2010 ATC 20 – 188  FCA 631: We secured Virgin Blue an important win before the Full Federal Court in a high-profile taxation case. The matter involved a dispute between Virgin Blue and the Commissioner of Taxation concerning fringe benefit tax (FBT) exclusions.
Undershaft (No 1) Limited & Undershaft (No 2) BV  FCA 41: Advised our client in relation to a dispute with the Commissioner of Taxation. The Commissioner issued amendments to increase the amount of assessable income of our clients in relation to certain capital gains made on the sale of shares. Clayton Utz was successful in proceedings in the Federal Court of Australia in arguing that the UK/Australia and Netherlands/Australia double tax agreements denied Australia the right to tax the capital gains.
Bluebottle UK Limited v Deputy Commissioner of Taxation & Anor (2007) 232 CLR 598: We acted in proceedings in the High Court of Australia in which a member of the Virgin International Group of Companies, Bluebottle, obtained an injunction restraining Virgin Blue from paying a dividend to the Commissioner of Taxation in accordance with two section 255 notices.
Virgin Holdings SA v Commissioner of Taxation (2008) 70 ATR 478: We advised the Virgin Group in relation to a tax dispute with the Commissioner of Taxation. The Commissioner issued assessments in respect of tax he alleged was owed by the Virgin Group on a capital gain made on the sale by the Group of shares in Virgin Blue. Clayton Utz was successful in proceedings in the Federal Court of Australia in arguing that the Swiss-Australia double taxation agreement denied Australia the right to tax the capital gain.
Roche Products Pty Limited v Commissioner of Taxation (2008) 70 ATR 703: We successfully acted for Roche, a major foreign-owned multinational pharmaceutical client, on what can be described as the leading transfer pricing case in Australia (the first to go to full hearing for more than 20 years).
Zoffanies Pty Ltd (2003) 132 FCR 523: We acted for Macquarie Bank in a complicated tax appeal in the Administrative Appeals Tribunal and the Federal Court of Australian concerning the Commissioner of Taxation's disallowance of certain tax deductions claimed by the bank arising out of its investment in R&D syndicates in the early 1990's.
Hepples v FCT (1992) 173 FCR 492: We acted on the first and definitive decision of the High Court on the capital gains tax provisions of the Income Tax Assessment Act. A successful result in the litigation paved the way for legislative amendment.
AGC (Investments) Limited v Commissioner of Taxation (1992) 23 ATR 287: These proceedings involved the assessability to income tax of the proceeds of a timely sale by AGC Investments of its share portfolio, just prior to the 1987 stock market crash. At issue was whether the gain on the sale of the shares, approximately $45 million, was on capital or on revenue account. Our client was successful before the Full Federal Court and special leave to the High Court was revoked.