Tax disputes

As one of Australia's leading Tax Disputes teams, we bring decades of experience spanning the full lifecycle of tax controversy - from early-stage audits and reviews through to resolution through negotiation, alternative dispute resolution, or contested litigation at the highest levels, including the High Court of Australia. Our practice is built on providing objective, strategically sound advice and risk assessment at every stage of a dispute, and we take a balanced, commercially pragmatic approach whether acting for major corporates, multinational groups, or high net wealth individuals.

We work closely with clients to navigate disputes with the ATO and state revenue offices, leveraging our deep understanding of tax authority programs such as Justified Trust and Next Actions, to stay ahead of potential issues. Our team is committed to minimising disputes before they escalate, through preventive tax risk management and governance solutions, while helping clients establish efficient and cost-effective strategies to resolve or manage tax disputes. Whether the matter calls for contested proceedings at federal and state levels, we have a proven track record of delivering successful outcomes. Seamlessly integrating with our taxation advisory team, we provide end-to-end support across all industries, protecting your interests with strategic, practical, and tailored solutions.

Recognition

• Band 2, Tax – Legal 500 (2026)

• Band 2, Tax – Chambers Asia-Pacific (2025)

• "The tax team that we use provides practical, innovative solutions with a no-nonsense approach" – Client quote, Legal 500

Early Advice and Dispute Resolution

We provide early risk assessment and advice, assist with ATO reviews, audit and objection processes, provide early structuring input to reduce the risk of future tax disputes and assist with early ATO engagements, including private binding ruling applications, relationship management and early assistance. We routinely assist clients with formal and informal early resolution of disputes. We also assist clients who find themselves on the receiving end of the formal notices to provide information or documents or to attend formal interviews.

With unparalleled experience, we guide matters seamlessly through different stages of the ATO process, including litigation when required. We also assist clients in engaging subject matter experts to strengthen case preparation, ensuring that every aspect of a dispute is managed with precision and care.

Significant Litigation Matters

Our team has acted in landmark tax disputes that have shaped the Australian taxation landscape, including high-profile cases such as:

• Hilton Resorts v Commissioner of Taxation (reserved)*

• Newmont Canada FN Holdings ULC v Commissioner of Taxation [2025] FCA 1356 and [2018] FCA 958

• La Mancha Africa S.a.r.l. v Commissioner of Taxation [2020] FCA 1977 (VID778/2020) and (NSD1243 of 2020)

• Commissioner of Taxation v Virgin Australia Regional Airlines Pty Ltd [2021] FCAFC 209

• Commissioner of Taxation v Racing Queensland Board [2019] FCA 509 and [2019] FCAFC 224

• Regent Pacific Group Limited v Commissioner of Taxation

• Jordan, Commissioner of Taxation v Second Commissioner of Taxation [2019] FCA 1602

• Resource Capital Fund IV LP v Commissioner of Taxation [2018] FCA 41

• Comptroller-General of Customs v Pharm-A-Care Laboratories Pty Ltd [2018] FCAFC 237

• Blank v Commissioner of Taxation [2014] FCA 87; (No 2) [2014] FCA 517; [2015] FCAFC 154 [2016] HCA 42

• Resource Capital Fund III LP v Commissioner of Taxation [2013] FCA 363 and [2014] FCAFC 37

*Matter from previous firm, Clayton Utz now acting

State Revenue Dispute Matters

We have demonstrated ability to deliver successful outcomes in complex and high-stakes disputes. We have comprehensive experience in state revenue matters including payroll tax appeals, duties disputes, and land tax matters, with notable cases such as North Lakes Pharmacies (Qld) Pty Ltd v Commissioner of State Revenue, Eshchenko v Commissioner of State Revenue, and others across Queensland and beyond.

R&D Matters

Our team has deep expertise in research and development (R&D) disputes, acting both for and against regulators. Notable cases include Coal of Queensland Pty Ltd v Innovation and Science Australia, where we successfully acted for the regulator in establishing that the taxpayer was not entitled to the R&D tax offset. We continue to advise clients on navigating complex R&D tax incentive frameworks and resolving disputes efficiently.

GST Matters

We have acted in significant GST disputes, including ACN 154 520 199 Pty Ltd (in liquidation) v Commissioner of Taxation, which clarified the definition of "refining" for precious metals under GST law. Our team also represented clients in cases such as DJ Pain v Commissioner of Taxation, achieving favourable outcomes in disputes involving the application of GST to residential premises.

Other Tax Related Matters

We also assist clients in a variety of tax adjacent matters, including judicial review and requests for reasons for Decision under section 13 of the ADJR Act; FOI application and reviews with the Information Commissioner/s, on State and Federal levels, and freezing orders, amongst other matters.