Tax law · Australia
ATO audits, objections, Part IVC reviews, settlement deeds, tax planning, structuring, and corporate transactions. Find verified Australian tax lawyers.
What tax law covers
Tax law in Australia spans the Income Tax Assessment Acts, GST Act, Fringe Benefits Tax Act, and state tax legislation. Tax lawyers focus on the disputed and structured edges.
Audit
Representing taxpayers under ATO audit, including responding to information requests, attending interviews, and managing the audit timeline. Earlier engagement usually produces better outcomes.
Objection
Drafting and lodging objections against ATO assessments. Must be lodged within 60 days (some categories, 2 years). A statutory step before AAT/ART review or Federal Court appeal.
Litigation
Part IVC reviews in the ART or Federal Court. Penalty disputes, residency disputes, deductibility, and Part IVA general anti-avoidance applications.
Structuring
Advice on appropriate corporate, trust, and partnership structures for business and investment. Stamp duty, capital gains tax, and small business CGT concessions.
M&A
Tax-effective structuring of business sales, share sales, asset sales, and reorganisations. Capital gains tax, GST, stamp duty, and rollovers.
International
Residency planning, double tax agreements, transfer pricing, controlled foreign companies (CFC), and foreign investment income. Increasingly common with mobile professionals and SMEs.
Typical cost
Indicative range
$5,000 to $300,000+
Tax matters vary from a $5,000 objection on a small individual dispute to multi-million-dollar litigated structuring disputes. Indicative ranges:
Objection on a straightforward dispute: $3,500–$12,000. Audit response & settlement: $15,000–$80,000. ART review: $25,000–$120,000. Federal Court appeal: $80,000–$500,000+.
Tax disputes often involve both lawyers and accountants. Coordinated engagement reduces duplication and cost.
How a matter typically unfolds
The progression from ATO review to Federal Court appeal. Many matters settle long before the final stage.
A request for documents or information under s264 or successor provisions. Sometimes preliminary to audit; sometimes routine.
A formal audit is opened with a notification letter. The taxpayer has a right to information about the audit’s scope and reasonable time to respond.
The ATO sets out its preliminary position. This is the critical engagement point — a well-prepared response can avoid an assessment.
If the ATO proceeds, a notice of amended assessment is issued. Tax is generally payable within 21 days unless deferred.
Written objection lodged within 60 days. ATO has up to 60 days to decide (longer for complex matters). About 50% of objections succeed in part or full.
If unsatisfied, application to the Administrative Review Tribunal (most matters) or appeal to the Federal Court on a question of law. Typical timeframes 12–24 months.
Frequently asked
Tax accountants prepare returns and provide tax advice within their remit. Tax lawyers act when there is a dispute with the ATO or a complex structuring or transactional matter. Often you’ll engage both, with the lawyer leading and the accountant providing technical support.
Engage early. The ATO offers payment arrangements for genuine financial hardship and may grant deferrals while a dispute is on foot. Doing nothing escalates the matter to garnishee orders and director penalty notices.
Advice from a lawyer is generally protected by legal professional privilege. Advice from an accountant is not, although recent changes have given limited protection to "tax advice" produced by accountants. The privilege position is one reason complex matters often involve both.
Administrative penalties (25%, 50%, or 75% of the shortfall) can be reduced for voluntary disclosure, cooperation, and reasonable care. A well-presented submission on penalties can save substantial money even if the underlying assessment stands.
Verified tax lawyers across Australia. Most offer a fixed-fee initial scoping meeting to assess the matter and provide a written cost estimate.
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