Published on 27 May 08
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
Successful tax litigation often requires more than persuasive arguments as to the better interpretation of tax legislation. It is also important to lay the proper foundations during the audit process, and to be familiar with many of the "tricks and traps" of litigating tax disputes. This presentation covers:
- responding to s263 and s264 notices (including a brief summary of the current state of privilege claims) and requests from foreign tax authorities
- what "administrative decisions" are able to be appealed against?
- declaratory relief: when is it available?
- proving facts
- preparing admissible expert evidence.
Current at 15 June 2009