Handbook

You cannot effectively implement correct tax advice if you cannot advocate for the taxpayer in cases of disagreement with the revenue authority. This is therefore an essential course for tax professionals, focusing on the sector of tax law where disputes over tax liabilities may emerge. This includes the administrative stage, where the Australian Taxation Office (ATO) assesses taxpayer objections against income tax assessments, and the litigation stage, which encompasses appeals against objection disallowances through the Administrative Review Tribunal (ART) or the Federal Court, along with subsequent court appeals. Additionally, the course covers both civil and criminal liabilities in taxation. Key topics include the objection and appeals process as outlined in Part IVC of the Taxation Administration Act 1953, alternative dispute resolution methods, administrative law review under specific legislative frameworks, administrative penalties in tax law, and criminal offences related to taxation. This comprehensive course equips tax professionals with the knowledge and skills to navigate and resolve tax disputes effectively, blending legal theory with practical application in the field of tax controversy.