Video
How to engage with the ATO about your tax dispute
You know you have a problem with the ATO. But who should you go to about it? Where do you start?
In this video, we break down the process we follow with clients to identify the key issue in a tax dispute, which informs the right area of the ATO to engage and the best way to go about navigating your dispute.
WATCH HEREInfluence the ATO & SRO with the right information
The ATO and SRO are large revenue authorities comprising of different departments and teams, each with their own policies, practices and objectives. In disputes with these authorities, it can be difficult to understand the different types of engagement options and products that may be available to you.
Before a dispute gets to the audit, objection or litigation stages, there are a range of opportunities to engage with the ATO or SRO to effectively influence the achievement of your objective.
Aptum’s tax disputes leaders worked at the ATO for over a decade. We understand how revenue authorities work, how they make decisions in the early stages of disputes and the types of information required to make these decisions.
Aptum can help you gain clarity on your tax liability and avoid significant penalties by identifying the most effective pathways for engaging with the ATO and SRO.
We can do so on your behalf or work with your preferred accountant or tax agent.
How can Aptum help?
- applying for a private ruling, which is a process to seek advice from the ATO or SRO as to their view on how the tax law applies to you, or to a proposed transaction
- making a voluntary disclosure about a mistake, omission or claim in your tax return, or other information provided to the ATO or SRO
- undertaking risk reviews, which are usually comprehensive or specific risk reviews conducted by revenue authorities to determine whether they should proceed to a full audit of your affairs
- responding to an audit position paper
- seeking remission of interest or penalties
- applying for release, compromise or waiver of your tax debt
- seeking to defer or pay your tax debt by instalments
- engaging in various engagement options that are client and process-specific, such as: Dispute Assist, In-House Facilitation, Independent Review and Early Engagement.
"Very grateful to Michael and the whole team at Aptum for everything they did on my case and for all their guidance and support to achieve the best outcome. Highly recommend this fantastic team."
– Anonymous
What makes Aptum different
Legal intelligence framework
Practical, ongoing risk assessment to focus on the essential.
Project management framework
Routine documented strategy through custom project management.
Case study
When it didn’t work with a tax agent, Aptum helps an individual get the ATO to reconsider a AUD$1.5M deduction
Problem: The trustee of a family trust was disallowed a substantial deduction (more than AUD$1.5M) on a lost investment. The trustee had initially failed in the objection process with representation from their tax agent. The trustee then made an application in the ART to argue that the absence of the trust resolution meant that their assessment should be reconsidered.
Aptum’s role: Aptum was engaged because the application was failing. Aptum filed a further application that the ATO could still consider the trust resolution grants, and due to resource constraints, did so without briefing counsel. This review application raised novel and complex questions regarding trust law and assessment of trust income. Aptum was responsible for conceiving of and advocating the arguments before the Tribunal.
Outcome: The ATO subsequently entirely dropped its opposition to the application (after several years of resistance) and consented to the assessments being set aside in full.
READ CASE STUDIES