Tax Disputes
Experience strategic solutions to tax disputes led by a former ATO lawyer and commercial barristers.
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Tax disputes practice overview
Aptum’s tax disputes practice is led by an experienced former senior ATO lawyer, and is supported by a seasoned group of top lawyers, business directors, and commercial experts.
Our unique insights into the inner workings of the ATO, Courts and Tribunals allows us to understand the policy considerations that impact decisions, craft persuasive arguments, and apply mastery to both State tax and Federal tax disputes and litigation, positioning you for the best possible outcome in your tax dispute.
Where in the dispute are you?
Most people who land on this page don’t yet know which kind of tax matter they’re in. The right Aptum service depends on where you are.
"I've heard from the ATO. They want to talk."
You’re at the engagement stage. ATO Review, Audit, Investigation or Debt Recovery.
Start here: Engagement with the ATO & SRO.
"I got a Director Penalty Notice in the mail."
You have a 21-day window that started the day the ATO posted the notice.
Start here: Director Penalty Notices.
"I got an assessment I don't agree with."
You can object, but the 60-day clock is statutory.
Start here: Objections to Tax Assessments.
"The ATO has frozen my account or served documents."
Recovery action. Garnishee notice, statutory demand, winding-up application, bankruptcy notice, summary judgment, freezing order.
Start here: ATO & SRO Debt Recovery.
"My objection got knocked back. Or my matter is going to court."
Tax litigation. ART, Federal Court, Supreme Court.
Start here: Tax Litigation.
"It's a state tax. Land tax, stamp duty, landholder duty."
State Revenue Offices have different processes and timeframes from the ATO.
Start here: State Tax Disputes (Land Tax, Stamp Duty).
Not sure? Book a free 15-minute diagnostic call. We sort it out in the call.
How a tax dispute actually moves
Most tax disputes follow a predictable shape. Knowing the shape helps you work out where you are, where you’re heading, and what the right move is at each step.
Stage 1
Engagement
You’re engaging with the ATO or SRO before any assessment has been issued. Risk reviews and audits. The cheapest stage to resolve a matter. Most issues are easier to fix here than anywhere later.
Stage 2
Assessment
The ATO or SRO has issued an assessment or amended assessment. You have a statutory window (usually 60 days for federal, varies for state) to object. The window is shorter than it looks.
Stage 3
Objection
A formal objection is lodged. The ATO or SRO reviews it. The objection is either allowed, allowed in part, or disallowed. The way the objection is framed shapes the case the next forum hears.
Stage 4
Tribunal review
If the objection is disallowed, the next step is review at the Administrative Review Tribunal (federal) or VCAT, NCAT or QCAT (state). The Tribunal decides the matter afresh on the evidence.
Stage 5
Court
Appeals from the Tribunal on questions of law go to the Federal Court or a State Supreme Court. Original Part IVC appeals can also go straight to the Federal Court.
Running alongside all of this.
ATO recovery action (Director Penalty Notices, garnishees, statutory demands, winding-up applications, bankruptcy notices) can be triggered at almost any stage once a debt has crystallised. Recovery defence is a parallel track that often runs at the same time as the substantive dispute.
Our tax dispute services
Engagement with the ATO & SRO
Pre-assessment engagement: private rulings, voluntary disclosures, audit response, In-House Facilitation, Independent Review, remission applications.
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Director Penalty Notices
Diagnostic, pathways assessment and fixed-price execution for directors who have received a DPN.
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Objections to Tax Assessments
Federal Part IVC objections and state revenue office objections to assessments and amended assessments.
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ATO & SRO Debt Recovery
Defence to garnishees, statutory demands, winding-up applications, bankruptcy notices, freezing orders and security bonds.
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Tax Litigation
ART reviews, Federal Court appeals, judicial review, and defence to ATO court proceedings.
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State Tax Disputes (Land Tax, Stamp Duty)
Landholder duty, land tax, stamp duty, windfall gains tax, vacant residential land tax and payroll tax matters.
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What's changing at the ATO and SRO right now
The tax disputes landscape shifts. Knowing what’s changing right now helps you weigh up the options on your matter.
General Interest Charge remission has tightened.
The ATO’s posture on GIC remission has hardened in recent years, often through administrative practice rather than published policy. Michael Buscema’s submission to the Inspector-General of Taxation sets out where the discretion is currently breaking down for taxpayers.
The ATO is issuing DPNs earlier in the cycle.
Where DPNs were once issued after several rounds of contact, the ATO is now using them as a front-line collection tool, including against directors of viable trading companies. The 21-day window matters more than ever.
The ART has replaced the AAT.
The Administrative Review Tribunal took over tax review work in 2024. Procedure and case management are still bedding in. Most ART tax reviews are still being decided afresh on the evidence, the same way the AAT did.
Victorian state tax is expanding fast.
Windfall gains tax (2023), expanded vacant residential land tax (2025 state-wide), and ongoing changes to landholder duty and the absentee owner surcharge are all generating real objection volume. The legislation is recent. The SRO’s interpretation is also recent. Both can be tested.
ATO debt recovery posture is firmer.
Post-COVID, the ATO has restarted active debt recovery and is using its full suite of recovery instruments. Engagement before recovery starts is much cheaper than defence after recovery has started.
A practice that publishes
Aptum's tax disputes team publishes regularly on the issues that decide matters. The most-read pieces are usually the most useful starting points.
What Is the Safe Harbour Defence for Directors Facing Insolvent Trading Claims?
Safe harbour protects directors from personal insolvent trading claims when pursuing a credible turnaround. Understand the conditions, evidence, and practical steps to use it properly.
What Is a Trustee’s Duty to Account, and What Happens When They Don’t?
Understand a trustee’s duty to account, why transparency matters in family and business trusts, and what you can do when a trustee won’t provide proper accounts.
Can a Testamentary Trust Be Challenged or Varied After Death?
Testamentary trusts can be challenged through will contests, family provision claims, or varied by consent or court order. Understand who has standing, the grounds for challenge, and when variation is possible.
Can You Contest a Will in Australia, and on What Grounds?
Thinking about challenging a will? Learn when you can contest a will in Australia, what grounds actually hold up in court, and how to make a smart decision before you start.
What Happens If the Executor Distributes the Estate Before All Claims Are Resolved?
Discover the personal liability risks executors face when distributing an estate too early. Learn how to protect yourself from creditor, tax, and family provision claims.
ATO Denied Your R&D Claim: What Are Your Options?
ATO denied your R&D tax incentive claim? Understand why refusals happen, your review and objection pathways, and how to decide whether to amend, dispute, or salvage part of your claim.
The Aptum tax disputes team
Aptum’s tax disputes practice is led by Michael Buscema, Practice Lead (Tax Disputes), who spent over 11 years at the ATO and Commonwealth Treasury, including as acting Assistant Commissioner of the ATO.
Michael is supported by Nigel Evans, Aptum’s Managing Director and Co-Founder, a former barrister with 11 years at the commercial Victorian Bar and recognition in Best Lawyers in Australia for Tax Law (2026) and Doyle’s Guide as a Leading Commercial Litigation and Dispute Resolution Lawyer.
Director Penalty Notices: Top FAQs video
Michael Buscema answers frequently asked questions we receive from both company directors and agents (accountants) about DPNs.
Watch and Read MoreGet clarity on your matter
If you have a tax issue and you’re not sure whether you need a lawyer, an accountant, or just a phone call, the cheapest way to find out is the 15-minute diagnostic call.
You tell us what’s happened. We tell you whether the matter is one that needs lawyer-led handling, what your options are, and what to expect on cost if you engage us. There’s no obligation and the call is free.