Overseeing Objections to ATO/SRO/TRO decisions
Overview
Just saying: ‘I object!’ – isn’t enough. Join us to learn how to effectively oversee the objection process
Challenging a tax assessment can be a complicated and even intimidating exercise for practitioners – especially when it isn’t a big part of your normal practice.
This session should demystify the process and make it easier for practitioners to navigate the objections process with the ATO and SRO/TROs. It will help you understand the grounds and evidence as well as the limitations involved in discharging the ‘onus of proving the assessment is excessive’ in practice.
After examining the legislative structure for tax objections, insights from key tax cases and emerging developments regarding how the ATO and SRO/TROs handle objections, we will consider some ‘real-life’ case studies and address the following practical issues:
- validity of objections
- extensions of time lodge a late objection
- ‘one-time-only’ objection right (‘functus officio’)
- objecting to shortfall and late lodgement penalties & adverse penalty remission decisions
- onus of ‘proving the assessment excessive’
- asset betterment objections – the need for a substitute figure
- why other admin law challenges are so difficult (not quite impossible)
- collection issues during a meritorious objection dispute
Learning Outcomes:
Participants will gain an improved understanding of:
- the framework for tax objections
- how to provide valid grounds and supporting evidence for objections to assessment decisions
- the tricks and traps, the technicalities and the tactics
Suited to:
Accountants, tax practitioners, BAS agents, lawyers and other practitioners serving small businesses, private groups and wealthy individuals.
You will also be provided with:
- Access to watch the Live Webinar
- Opportunities to ask real time questions to the presenter/s
- Poll questions to test your knowledge
- Access to On Demand recording, which can be viewed multiple times, for as long as required
- Presenters contact details for follow up questions
- CPD Quiz (for On Demand recordings)
- CPD Certificate
- CPD Report – Logged automatically
- PowerPoint Presentation
- Verbatim Transcript, with Searchability
- Supporting Documentation
Your presenter
Bruce CollinsTax Controversy Partners
is the founder and principal solicitor at Tax Controversy Partners Pty Limited, currently helping clients to resolve all types of tax issues with the ATO and SROs. Before moving into private practice in 2017, Bruce worked for over 35 years in the Tax Office, a third of this time as a Senior Executive in what is now Compliance & Engagement Group, covering most ATO functions. Bruce was the leader of the Technical & Case Leadership area in Private Wealth for several years prior to leaving the ATO, as well as having previously been the Senior Executive manager of various parts of the ATO’s objections capability. Bruce was variously responsible for individual, small business and private group and public group objections in previous ATO roles, and has dealt with many objection issues with both the ATO and SROs in private practice.
Bruce has an Accounting Certificate (1989), a First-Class Honours Degree in Law (1995), a Graduate Diploma in Legal Practice (1996), a Masters of Taxation (2003) and a Masters of International Taxation (2006). Bruce is a Chartered Tax Advisor with the Tax Institute, a member of the Law Society of NSW, a member of the AICD and is both a member of the Law Council of Australia, their Tax Committee and is the current Chair of the Law Council SME Business Law Committee.