Tax Dispute Lawyers Melbourne
Aptum's tax disputes practice is led from Melbourne by a former senior ATO lawyer. ATO audits, objections, Part IVC appeals and Federal Court tax litigation, from Suite 7.01, Level 7, 419 Flinders Lane.







Tax disputes in Melbourne
Melbourne is home to Aptum's tax disputes practice. We act for company directors, business owners, high wealth individuals and their advisers in substantial disputes with the ATO and the Victorian State Revenue Office. Our tax services page has the full catalogue.
For Victorian state taxes, we run objections and appeals on land tax, duties, payroll tax, the Windfall Gains Tax and Vacant Residential Land Tax administered by the State Revenue Office.
Tax disputes practice areas
Engagement with the ATO and State Revenue Office
risk reviews, audits, position papers, voluntary disclosures
Learn moreDirector Penalty Notices
standard and lockdown DPNs, defences, the 21-day window
Learn moreObjections to Tax Assessments
grounds of objection, Part IVC pathways, penalty remission
Learn moreATO and SRO Debt Recovery
garnishee notices, payment arrangements, winding up defence
Learn moreTax Litigation
ART reviews, Federal Court appeals, Part IVA matters
Learn moreState Tax Disputes (Land Tax, Stamp Duty)
land tax, transfer duty, landholder duty, payroll tax
Learn moreMelbourne courts and tribunals where Aptum appears
Aptum's Melbourne tax team appears regularly in:
- Federal Court of Australia, Melbourne Registry. Part IVC tax appeals, judicial review of ATO decisions, and appeals from the Administrative Review Tribunal
- Administrative Review Tribunal, Melbourne Registry. merits review of ATO objection decisions, including the Taxation and Business Division
- Supreme Court of Victoria and VCAT. State Revenue Office matters including land tax, duties, payroll tax, Windfall Gains Tax and Vacant Residential Land Tax
What Aptum brings to Melbourne tax matters
Michael Buscema
Michael Buscema, Aptum's Practice Lead for Tax Disputes, leads the tax practice. Michael spent 11 years at the ATO and Commonwealth Treasury, including a period as acting Assistant Commissioner. He has seen tax disputes from the inside of the administration, which shapes how Aptum engages with the ATO and the state revenue offices.
Nigel Evans
Michael is supported by Nigel Evans, Aptum's Managing Director and Co-Founder, who spent 11 years at the commercial Victorian Bar and is listed in Best Lawyers in Australia for Commercial Litigation (2026).
How Aptum runs a matter
Value conversation
A free, no-obligation first meeting where you set out the matter and Aptum tells you whether the claim is realistic on your facts, what the time limits are, and what the pathway looks like.
Pathways assessment
A costed engagement plan with stage-based budgets and a documented strategy aligned to the stages of your matter.
Execution
We run the matter. Pleadings, evidence, interlocutory steps, mediation, and hearing where the matter does not resolve. Regular reporting and a relentless focus on the essential.
Frequently asked questions
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What Victorian state taxes does Aptum handle?
Land tax, duties (stamp duty), payroll tax, the Windfall Gains Tax and the Vacant Residential Land Tax, all administered by the Victorian State Revenue Office. That includes objections, exemption disputes and appeal proceedings at VCAT and the Supreme Court of Victoria.
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Who leads Aptum’s tax practice?
Michael Buscema, Practice Lead for Tax Disputes. Michael spent 11 years at the ATO and Commonwealth Treasury, including a period as acting Assistant Commissioner, before joining Aptum.
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Does Aptum run ATO matters nationally from Melbourne?
Yes. The ATO is a national administration and Aptum runs audits, objections, ART proceedings and Federal Court appeals for clients across Australia from its Melbourne, Sydney and Brisbane offices.
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How do I start with Aptum on a tax dispute?
Book a value conversation. It is a free, no-obligation first meeting where you set out the matter and Aptum tells you where the dispute sits in the lifecycle, what the deadlines are, and what the pathway looks like.
Aptum Legal Melbourne
Suite 7.01, Level 7, 419 Flinders Lane, Melbourne VIC 3000
Phone: (03) 7020 9230