Tax Dispute Lawyers Sydney
Aptum's Sydney tax practice is led by a former senior ATO lawyer. We run ATO audits, objections, Part IVC appeals and Federal Court tax litigation for substantial matters, from Level 1, 60 Martin Place.
Tax disputes in Sydney
Aptum's Sydney tax disputes practice acts for company directors, business owners, high wealth individuals and their advisers in substantial disputes with the ATO and Revenue NSW. The matters we run turn on contested facts, technical tax positions, or amounts large enough that the outcome matters commercially.
We act across the full dispute lifecycle: audit and risk review engagement, position papers, objections, Administrative Review Tribunal proceedings, Federal Court appeals under Part IVC, and debt recovery defence including director penalty notices and garnishee action. Our tax services page has the full catalogue.
For NSW state taxes, we run objections and appeals on land tax, transfer duty and payroll tax matters administered by Revenue NSW.
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 moreSydney courts and tribunals where Aptum appears
Aptum's Sydney tax team appears regularly in:
- Federal Court of Australia, Sydney Registry. Part IVC tax appeals, judicial review of ATO decisions, and appeals from the Administrative Review Tribunal
- Administrative Review Tribunal, Sydney Registry. merits review of ATO objection decisions, including the Taxation and Business Division
- Supreme Court of New South Wales. Revenue NSW state tax matters, judicial review, and recovery proceedings
What Aptum brings to Sydney 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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Do I need a Sydney tax lawyer if my ATO matter is being handled interstate?
Usually not. The ATO is a national administration and most engagement happens in writing or by conference regardless of which office holds the file. What matters is the quality of the technical position and the strategy. A Sydney office helps when your matter reaches the ART Sydney Registry or the Federal Court Sydney Registry, where in-person appearances are required.
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What is Part IVC and how does it apply to NSW taxpayers?
Part IVC of the Taxation Administration Act 1953 is the formal process for challenging an ATO assessment. It starts with an objection, and if the objection is disallowed you can seek merits review at the Administrative Review Tribunal or appeal to the Federal Court. It applies the same way to taxpayers in NSW as anywhere in Australia. Time limits are strict, usually 60 days from the objection decision.
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Can Aptum represent me at the ART Sydney Registry?
Yes. Aptum runs merits review proceedings in the Administrative Review Tribunal, including its Taxation and Business Division, and appears at the Sydney Registry. Where a matter is better suited to the Federal Court, we advise on that pathway at the outset because the choice of forum shapes the whole case.
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What state taxes does Aptum handle in NSW?
Land tax, transfer duty (stamp duty) and payroll tax administered by Revenue NSW. That includes objections to assessments, exemption disputes, aggregation and grouping issues, and appeal proceedings where the objection is disallowed.
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How much does a tax dispute cost in Sydney?
It depends on the stage and the forum. Matters resolved at audit or objection stage cost far less than litigation. At the pathways assessment stage Aptum provides a stage-based cost forecast so you know the cost of each stage before committing to it, and we advise early on whether the amount in dispute justifies the pathway.
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Does Aptum handle Revenue NSW disputes?
Yes. Aptum acts in Revenue NSW objections, reassessment disputes and appeals, including land tax exemption matters, transfer duty disputes and payroll tax grouping cases.
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Can Aptum handle urgent ATO garnishee or asset seizure matters in Sydney?
Yes. Garnishee notices and recovery action require an immediate response because funds can move quickly. Aptum can engage with the ATO the same day, negotiate a hold on recovery action, and where necessary seek urgent relief while the substantive dispute is resolved.
Aptum Legal Sydney
Level 1, 60 Martin Place, Sydney NSW 2000
Phone: (02) 7202 3404