- About Our Global Tax Services
- Country Tax Advisory
- Cross Border Tax Advisory
- Global Trade
- Global Compliance and Reporting
- Human Capital
- Private Client Services
- Tax Accounting
- Tax Performance Advisory
- Tax Policy and Controversy
- Transaction Tax
- Transfer Pricing and Operating Model Effectiveness
- VAT, GST and Other Sales Taxes
Tax policy and controversy
In the current global economic climate, the ability to obtain timely, quality advice from trusted advisers in multiple jurisdictions is increasingly important.
At EY, we have a global network of tax controversy professionals spanning more than 80 countries. Our team works cohesively to assist clients when dealing with tax authorities in Australia and worldwide.
EY is a multi-disciplinary partnership which has one of the largest Tax Controversy practices in Australia, with eight partners and over 30 dedicated Tax Controversy professionals based in Sydney, Melbourne, Perth, and Brisbane. Our Tax Controversy team was the first of its kind in Australia, and continues to be the leading provider of dispute management services and tax administration advice.
At each stage of the tax audit life cycle, from managing the ATO’s information gathering processing and assessment, through to objection and litigation, we create opportunities to resolve the matter for you.
Our multi-disciplinary team combines the knowledge and skills of lawyers and accountants to help you resolve your problems in the following fields:
Tax litigation is distinct from other forms of commercial litigation. The Federal Court and Administrative Appeals Tribunal rules and procedures are different and the rules of engagement with the ATO are prescribed.
With over 20 lawyers with dedicated tax litigation experience, we have the depth and capabilities to represent you in the appropriate forum, including the:
- Administrative Appeals Tribunal
- State Civil and Administrative Tribunals
- State Supreme Courts
- Federal Court of Australia
- High Court of Australia
We have strong relationships with the Senior Revenue Bar to achieve the best possible resolution of your dispute.
Alternative dispute resolution services
The ATO is far more open to Alternative Dispute Resolution than was previously the case, and we have had recent successes in resolving tax disputes by:
- Informal settlement discussions
- Early neutral evaluation
Taxpayers will often have legitimate strategic reasons for seeking to determine a matter in a court or tribunal.
We proactively consider opportunities to resolve matters through a number of different Alternative Dispute Resolution channels.
Alternative Dispute Resolution provides our clients with a more timely, cost-effective, and risk averse approach to resolving a tax dispute.
Our team is skilled in negotiating settlements with the ATO - whether simple or complex - capitalising on our knowledge of ATO protocol and our experience in advocating for our clients against the ATO.
Management of ATO risk reviews, audits, amendments, and objections
We deal with the ATO on a daily basis, managing ATO investigations, whether they are at the pre-compliance, audit stage or beyond.
Services we provide in this area include:
- Guidance and/or practical management of audit process
- Strategic review of client positions to determine appropriate taxpayer outcomes and testing of the strength of technical positions, including reviewing documentation
- Advice concerning taxpayer rights and obligations
- Legal advice
- Evidentiary considerations and management of interaction with the ATO (including response to information requests and developing protocols and procedures for handling ATO relationships).
Our Tax Controversy team has a unique understanding of the ATO objection process. We assist clients in forming a strategic plan to deal with an objection and strive to ensure that your objection is determined efficiently by the ATO.
If you wish to object to an ATO decision, we can assist at any stage of the objection process - from drafting the objection and collating information, to liaising with the appropriate objection officers and working with you and the ATO to resolve the dispute prior to litigation.
Tax corporate governance and tax risk management
In recent years, the ATO has made it a requirement for corporate taxpayers to have 'good Tax Corporate Governance'.
EY's Tax Controversy practice is the market leader in Tax Corporate Governance, having developed over 40 formal policies for clients which meet the ATO requirements and manage tax risks.
We assist clients to define their tax strategy, formalise their Board reporting of tax issues and risks, manage tax controversies, meet compliance requirements (such as dealing with tax corporate governance questionnaires), and understand the taxes relevant to their business.
EY is also actively involved in a number of ATO consultative committees, contributes to thought leadership and frequently speaks at industry events in relation to tax risk management, Tax Corporate Governance and Board reporting.
When it comes to complicated tax transactions, we offer services to help you navigate the ATO ruling process.
We have a wealth of experience in:
- Drafting applications for a Private Binding Ruling or Class Ruling
- Entering into Early Engagement discussions with officers of the ATO prior to the lodgment of your ruling request
- Challenging an ATO ruling decision where necessary
Corporate transparency and accountability have been hot topics in the public debate on corporate tax responsibility. Proactive engagement or security through obscurity can help you manage reputational risk.
As part of the ATO’s commitment to fostering relationships with taxpayers and streamlining its public guidance, the refreshed Code of Settlement has been simplified to a two page document and is structured to encourage settlement where appropriate
The February 2013 release of the OECD’s report ‘Addressing Base Erosion and Profit Shifting’ was the driving force behind the Australian Commissioner of Taxation, Chris Jordan’s current focus on BEPS.
New ATO protocols for accessing corporate board advice on tax compliance risk provide an important safeguard to the broad access powers available to the Commissioner.
Refreshed ATO protocols for accessing corporate board advice on tax compliance risk provide an important safeguard to the Commissioner’s access powers - if you have good Tax Corporate Governance.
Connect with us
Stay connected with us through social media, email alerts or webcasts. Or download our EY Insights app for mobile devices.
Listen to the Director of the OECD’s Centre for Tax Policy and Administration share his insights on the OECD's Base Erosion and Profit Shifting project.
Our first 2014 Tax Risk and Controversy Survey identified four heightened sources of risk — reputation, legislative, enforcement and operational — based on results from 962 tax and finance executives in 27 countries, including more than 130 chief financial officers
We act for a wide range of clients from a number of industries across the entire spectrum of taxpayers. Learn more about the services we can provide you.
The Australian tax system can be complex to navigate. We can help you.