Amber Agustin

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Taxation Disputes

• Confidential matter: advised in audit of multiple related entities concerning multiple tax issues across multiple years, including corporate and trust issues.
• Confidential matter: acted in proceedings before the Supreme Court of Victoria concerning the scope of the raid powers of the Victorian Commissioner of Taxation – injunction granted in favour of taxpayer – matter settled prior to hearing.
• Commissioner of Taxation v Moignard [2015] FCA 143: acted in a test case before the Federal Court in an appeal from the AAT concerning present entitlement under a trust.
• Bank of Queensland Ltd v Commissioner of State Revenue (Review and Regulation) [2013] VCAT 1966: acted in proceedings in the Victorian Civil and Administrative Tribunal concerning payroll tax grouping provisions.
• Mount Owen Pty Limited and Innovation Australia [2013] AATA 573: acted in internal review and Administrative Appeal Tribunal proceedings for Innovation Australia in a highly complex matter concerning the scope of the R&D tax concession.
• Confidential matter: acted in proceedings before the Supreme Court of South Australia concerning stamp duty provisions – matter settled prior to hearing.
• Confidential matter: advised taxpayer in foreshadowed proceedings against former tax adviser concerning advice giving rise to tax liability ‒ matter settled prior to commencement of proceedings.
• Confidential matter: advised on subpoena issued in Federal Court tax proceedings relating to the acquisition of an entity. This matter concerned the technical legal obligations of the acquiring entity, dealings with third parties, relevant corporate governance issues and issues surrounding the ongoing relationship with the Commissioner of Taxation.

See Taxation Disputes

Taxation

• Confidential matter: advised on administrative law aspects of the statutory decision-making process in complex tax audit involving substantial and complex legal and factual issues.
• Confidential matter: filing and lodging private ruling application concerning application of luxury car tax.
• Confidential matter: preparing reasonably arguable position paper on application of blackhole expenditure provisions to certain payments in relation to corporate divestment.
• Confidential matter: acting in internal review of adverse decision on an overseas finding concerning R&D tax incentive and advising on eligibility and early expert evidence issues.

See Taxation

Litigation and Dispute Resolution

• Confidential matter: acted in proceedings before the Supreme Court of Victoria concerning the scope of the raid powers of the Victorian Commissioner of Taxation – injunction granted in favour of taxpayer – matter settled prior to hearing.
• Commissioner of Taxation v Moignard [2015] FCA 143: acted in a test case before the Federal Court in an appeal from the AAT concerning present entitlement under a trust.
• Bank of Queensland Ltd v Commissioner of State Revenue (Review and Regulation) [2013] VCAT 1966: acted in proceedings in the Victorian Civil and Administrative Tribunal concerning payroll tax grouping provisions.
• Mount Owen Pty Limited and Innovation Australia [2013] AATA 573: acted in review and AAT proceedings for Innovation Australia in a highly complex matter concerning the scope of the R&D tax concession.
• Confidential matter: acted in proceedings before the Supreme Court of South Australia concerning stamp duty provision ‒ matter settled prior to hearing.

See Litigation and Dispute Resolution

Corporate Governance

• Confidential matter: advised on subpoena issued in Federal Court tax proceedings relating to the acquisition of an entity. This matter concerned the technical legal obligations of the acquiring entity, dealings with third parties, relevant corporate governance issues and issues surrounding the ongoing relationship with the Commissioner of Taxation.

See Corporate Governance

Investigations and Crisis Management

• Confidential matter: advising in relation to ATO audit and multi-agency investigation including ATO, ASIC, Australian Federal Police and multiple agencies in a foreign jurisdiction (including US SEC), concerning bribery and the US Foreign Corrupt Practices Act of 1977.
• Confidential matter: conducted urgent injunction application in the Supreme Court seeking relief in respect of the exercise by a government agency of search and seizure powers.
• Confidential matter: advised in relation to multi-agency investigation including ATO and Australian Federal Police.
• Confidential matter: advised in relation to multiple site raid undertaken by ATO and multi-agency investigation including ATO, and complex information access and document management issues and advising in subsequent audit – matter settled.
• Confidential matter: acting for SMSF trustees in disciplinary investigation by ATO.

See Investigations and Crisis Management