White Knight Lawyers offers legal services across the entire tax controversy life cycle. We act in disputes regarding both state and commonwealth taxes including income tax, goods and services tax, payroll tax, and tax compliance.
We often provide legal services in connection with:
- Administrative compliance including withholding obligations, furnishing statements and business activity statements
- Objections to decisions
- Reviews of decisions in tribunals
- Appeals of decisions in courts
- Private and public rulings
- Information gathering powers
- Freezing orders and departure prohibition orders
- Judicial reviews and declaratory relief under the Judiciary Act 1903 (Cth) regarding decisions which are not subject to The Part IVC objection process
- Tax debts including instalment agreements, payment arrangements and 50/50 arrangements
- Commissioner’s statutory collection powers including garnishee notices
- Penalties and interest
- Accountants’ concession
- Appellate tax matters
- Director penalty notices
- Double taxation
- Submissions to, and consultations with, the Australian Taxation Office
Our experience in tax controversy and tax disputes includes:
- Acting for the Commissioner of Taxation in Part IVC proceedings in the Administrative Appeals Tribunal and Federal Court of Australia as part of Project Wickenby, as well as appellate litigation arising out of same.
- Acting for the Commissioner of Taxation in Part IVC proceedings in the Administrative Appeals Tribunal involving undisclosed taxable income and default assessments issued by the Commissioner of Taxation pursuant to section 167 of the Income Tax Assessment Act 1936 (Cth).
- Acting for a plaintiff in proceedings before the Supreme Court of New South Wales involving reviewing decisions made by the Chief Commissioner of New South Wales under the Payroll Tax Act 1971 (NSW) and Payroll Tax Act 2007 (NSW). The issues in dispute included the application of the grouping and relevant contracts provisions to various classes of transactions and arrangements.
- Advising multinational technology company and drafting request for private binding ruling with respect to the application of sections 12-280 and 12-285 of Schedule 1 to the Taxation Administration Act 1953 (Cth), being royalty withholding obligations.
- Preparing an objection to a decision by the Commissioner of Taxation regarding the application of the controlled foreign companies and attribution of income provisions. The relevant income was derived from an interest in a corporation incorporated in Hong Kong which derived rental income from a residential tenancy which it owned in Hong Kong.
- Advising Australian tax resident on foreign income tax paid in Malaysia including the application of Articles 4, 19, 21 and 23 of the Australia/Malaysia Double Tax Agreement and their entitlement to a Foreign Income Tax Offset. The services included drafting a request for amendments to notices of assessment.
- Advising ASX listed company on applicability of goods and services tax to solar rebates.
- Drafting private binding ruling application with respect to unit trust and exemption from income of public trading trust.
- Preparing Project Do It disclosures to the Commissioner of Taxation with respect to an individual’s undisclosed taxable income from their interest in an offshore company incorporated in British Virgin Islands.
- Acting for two private tax payers with respect to risk review and request for information, and successfully defending non-residency position with respect to three income tax years.
- Acting for two private tax payers with respect to land tax dispute in the Administrative Division of the NSW Civil and Administrative Tribunal.
- Drafting a deed on behalf private taxpayers comprising a consolidated group with respect to a payment plan with the Deputy Commissioner of Taxation.
- Advising a multinational technology company and electronic distribution platform on recent amendments regarding low value imported goods and its obligations under goods and services tax legislation generally, including the Commissioner’s statutory garnishee powers.
- Advising a Local Council on the State/Territory Body status of the structure used in a major development and applicable taxation concessions.