Tax Disputes and Litigation

Argyle's team of tax dispute specialists have a track record of assisting clients and accountants to resolve complex disputes with the Australian Taxation Office ("ATO").  Our Tax Disputes and Litigation team continues our long tradition in tax dating back to 1982.  The team draws on the experience of leading professionals who have worked within ATO litigation. Argyle's experience in working closely with the ATO in the past is such that the ATO, from time to time, calls upon us for assistance and advice.

Supporting accountants in managing clients' taxation affairs

The mission of Argyle's Tax Disputes and Litigation team is to work with and support accountants in managing their clients' taxation affairs even prior to the commencement of a dispute with the ATO. Argyle assists accountants by:

• providing strategic guidance and advice on the approach to dealing with the ATO;
• providing privileged advice on contentious tax issues;
• undertaking steps to ensure that all instructions provided during an audit are subject to legal professional privilege;
• providing assistance in responding to Requests for Information (RFIs) from the ATO in determining what documents fall within the lawful scope of the ATO request;
• undertaking compliance reviews of document management processes to quarantine documents that are subject to legal professional privilege;
• drafting "Reasonably Arguably Position" papers to protect clients against the imposition of penalties should the tax position you adopt ultimately turn out to be incorrect;
• advising on the merits of making a voluntary disclosure and assisting with presenting the disclosure to the ATO;
• preparation of applications for private and binding rulings where the application of the law to the client's circumstances is uncertain;
• preparing, and providing strategic advice on, responses to ATO Position Papers;
• preparing, and providing strategic advice on, objections to notices of assessment; and
• negotiating payment arrangements with the ATO for any taxation debts.

Tax Litigation

Our Tax Disputes and Litigation team is able to assist clients with all aspects of disputes with the ATO. Once legal proceedings with the ATO have commenced or are imminent, Argyle's tax litigation professionals assist clients in adopting a strategic and well managed approach to the legal proceedings against the ATO.

If you are involved in legal proceedings with the ATO, or are considering an appeal from an ATO decision, Argyle can assist with the following:

• advising on the merits of appealing a decision by the ATO and the appropriate forum in which to commence proceedings;
• advising on the merits of your case should you need to defend an action commenced in court, whether it be for recovery of tax liabilities, a winding up application, or bankruptcy proceedings;
• assisting you in the collection and preparation of your evidence;
• representing you in the Administrative Appeals Tribunal or the Federal Court;
• advising and assisting you on an application to have a statutory demand or bankruptcy notice issued by the ATO set aside; and
• assisting and representing you in resisting an application by the ATO to wind up your company.

Tax Criminal Action (Prosecutions)

More and more taxpayers are finding themselves subject to criminal investigations and prosecutions in relation to their taxation affairs. Argyle utilises its extensive tax and criminal experience to assist individuals and organisations subject to these serious investigations. Tax crimes are not limited to tax fraud or financial gains. Simple failings such as a failure to lodge a tax return can result in a criminal conviction.

If you are subject to a criminal investigation or prosecution by the ATO and/or the Commonwealth Director of Public Prosecution ("CDPP") in relation to your taxation affairs, we can assist with the following:

• negotiate with the ATO to prevent your matter from being referred to criminal prosecution;
• represent you in court in relation to non-lodgment offences to prevent a conviction from being recorded or to obtain a reduction in the punishment;
• represent and advise you in relation to any examinations by the Australian Crime Commission relating to your and/or another person’s taxation affairs; and
• represent and advise you in relation to a prosecutions for tax fraud and other relates offences commenced by the CDPP.