Tax Disputes and Dealing with the ATO
Examine the ATO dispute lifecycle and explore both the legal and practical issues that privately owned and wealthy groups ordinarily face when dealing with the ATO.
Description
Attend and earn 1 CPD hour
FASEA CPD Categories
Estimated 1 CPD hour in Technical Competence
Tax Disputes and Dealing with the ATO
- Risk Reviews: What is the Commissioner’s current practice in targeting privately owned and wealthy groups?
- Audit process management: How extensive are the Commissioner’s powers when it comes to information gathering?
- Objections: What are the legal restraints that are imposed by the Tax Administration Act 1953 on a taxpayer’s ability to object against a tax assessment?
- Appeals or Settlements: What appeal processes or otherwise alternative dispute resolution mechanisms are available to taxpayers?
Presented by Jonathan Ortner, Partner and Micaela Bernfield, Lawyer, Arnold Bloch Leibler
Learning Objectives
- Understand the lifecycle of an ATO dispute
- Learn where the ATO is focusing their attention in 2021
- Consider objections, appeals and settlements and the processes for each
Presenters
Jonathan Ortner
Jonathan Ortner is a partner in the firm’s taxation group and practices in all areas of direct and indirect tax with a particular focus on the taxation of trusts and corporate income tax and mergers and acquisitions. Jonathan has also advised extensively on cross-border taxation issues; employment taxes, including the tax treatment of employee share schemes, termination payments and fringe benefits; and the GST implications of transactions and dealings in the development of property. He has particular experience in dealing with the Australian Taxation Office on complex tax issues in a dispute resolution context. In 2017, Jonathan won 'Emerging Tax Star' in the Tax Institute's "Tax Adviser of the Year" Awards and was a finalist in the 2018 Lawyers Weekly “30 Under 30 Awards” in the Tax category.
Micaela Bernfield
Micaela Bernfield is a lawyer at Arnold Bloch Leibler. Micaela advises across a wide range of taxation matters with a particular focus on tax residency, corporate and international tax, taxation of trusts, GST and tax controversy matters. Micaela has managed all stages of the ATO tax dispute lifecycle, from audits and reviews to objections and appeals.”