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State revenue paper

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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.

Author profile

David Raphael
David Raphael FTIA practised as a Solicitor for more than 30 years and since 1995 has been an active member of the NSW bar. He specialised, whilst a Solicitor, in revenue litigation and other revenue associated matters and was the instructing solicitor in several high profile pay-roll tax cases such as the Terry Sheilds case. He appeared as Counsel in the Denham Constructions case. As a solicitor he was regarded as an expert in conveyancing practice and gave evidence in a number of cases on that subject. He was, whilst a solicitor, 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. He lectured in advanced revenue law at the University of NSW from 1980?1986 and was visiting lecturer in conveyancing and property law and trusts during that period. David is an editor of Hill on the Duties Act - Current at 20 February 2012
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