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State revenue paper


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.

Author profile:

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 Click here to expand/collapse more articles by David KL RAPHAEL.

This was presented at NSW 5th Annual Tax Forum.

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