Tax and Debt Litigation – What, why and how?
Overview
Find out what tax litigation and debt litigation is like, why your clients may want to dispute a decision in the ART and how to run technical and debt cases
The increase in debt collection activity means increased debt litigation. In most circumstances, the client is also in the process of challenging an ATO decision through the ATO or Court process.
This session will cover the process for running debt and tax litigation cases in the different courts/tribunal:
- Introduction to debt litigation
- Introduction to tax litigation
- State and Fed Courts (for debt litigation)
- ART and Fed Court (for tax litigation)
- Steps in usual debt litigation cases:
- Statutory Demand/Statement of Claim
- Defence/s
- Evidence
- Hearing process
- Mediation/Negotiation
- Settlement
- Final Hearing/Trial
- What if there is a genuine dispute about the debt?
- Recap of ATO objections vs reviewable decisions
- Steps in tax litigation (in ART):
- What sorts of cases can (or can’t) be subject to an AAT application?
- Small Business Tax Decisions (including new ‘Stay Power’)
- Other Tax Decisions
- ATO Test Case Funding
- Case Management/Directions
- “T-Documents”
- Statements of Facts, Issues & Contentions
- Applicant Evidence & ATO Response Evidence
- Conciliations/Alternative Dispute Resolution
- Hearings in the AAT/’Masters of their own Procedure’
- Powers of the Tribunal/’Standing In the Shoes of the Commissioner’
- Decisions by the Tribunal
- What next? Appeals to the Federal Court
This session will also explore various case studies from litigation outcomes in reported cases to illustrate the ‘DOs and ‘DO NOTs’ in debt and AAT litigation.
Learning Outcomes:
Participants will gain an improved understanding of:
- What to do when your client receives notice of debt litigation
- Options for appealing ATO tax decisions
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 strategic and technical leader for many of the ATO’s law clarification programs and was a member of the ATO Test Case Litigation Panel in several roles. Bruce has been involved in a range of major litigation cases during his career (including many matters in the AAT (now ART).
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.