The Federation Press

Tax Disputes

Overview

This concise but authoritative book provides a practical guide to tax disputes in Australia. It explains the process of tax objections and appeals, and the limitations to collateral challenges. Separate chapters consider the rules applicable to tax disputes brought in the Federal Court and in the AAT, and ancillary issues of discovery and access to information. The book also provides helpful assistance to the practitioner in the preparation of submissions, persuasive advocacy and the provision to courts and tribunals of useful expert evidence in support of disputed positions.

Table of Contents

Foreword by The Hon James Allsop AO, Chief Justice of the Federal Court
Preface

Chapter 1: Disputes about Tax Liability
Chapter 2: Collateral Challenges to Assessments
Chapter 3: Objections
Chapter 4: Tribunal Review of Objection Decisions
Chapter 5: Federal Court Appeals from Objection Decisions
Chapter 6: Judicially Reviewable Decisions
Chapter 7: Access to Information
Chapter 8: Expert Evidence
Chapter 9: Advocacy and Submissions

Index

Of interest...