Published on 17 May 12
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper provides valuable insight into how to deal with the Office of State Revenue (OSR) with respect to reviews and disputes relating to state taxes. Specific topics include:
How an accountant may manage a dispute with the OSR and how a solicitor should do so, and the necessity for both to work together
The power and scope for the Chief Commissioner to reassess state taxes
The ability to seek a review of a decision relating to state taxes
When and how to obtain declaratory relief from a court
When and how to use expert evidence
The penalty regime in the context of state taxes
Possible liability for accountants in the context of the imposition of penalties
Mediation and alternative resolution generally - including the court's powers to order such mechanisms.
David Raphael CTA
David practised as a Solicitor for more than 30
years and since 1995 has been an active member of the NSW
Bar. While a Solicitor he specialised in revenue litigation and other
revenue-associated matters and was the instructing solicitor in
several high-profile payroll tax cases such as the Terry Sheilds case.
He appeared as Counsel in the Denham Constructions case. In
stamp duty he was Counsel in the most important land rich case of
Tsai Mei-Lan Lee. While a solicitor he was the speaker on Australian
revenue law at meetings of the UIA in Quebec, Switzerland
and France in various years as well as for the International Bar
Association in Singapore in 1987. Current at 20 February 2012
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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