Taxation Administration

A State Taxation Assessment is like a final calculation that shows how much tax a person owes for a specific state tax. Tax assessments may be issued annually (eg. land tax, congestion levy, payroll tax) or on a one-off basis (eg. land transfer duty, landholder duty, windfall gains tax)

Re-assessments are usually given by a tax office when they realise, with more information, that the initial tax amount they calculated in the first assessment was either too high or too low. Typically, re-assessments are issued after the particular revenue authority finalises an investigation into a taxpayer’s compliance with a particular state tax.

Our experienced tax lawyers are here to assist you with any state tax-related matters and ensure compliance with all relevant regulations.

An investigation into a taxpayer’s compliance with a particular state tax can be carried out by a revenue authority based on a voluntary disclosure by a taxpayer, tip-off by a member of the public, a transaction that has triggered the revenue authority to further look into matters, data sharing with other government institutions or based on what are called “investigation blitzes” into particular compliance issues relating to certain state taxes.

Based on our experience, it’s advisable to seek legal advice and/or obtain legal representation when an investigation has started. This allows you to present your case, provide the facts, and make legal arguments regarding the applicability of a specific state tax or potential exemptions, concessions, or waivers.

In many circumstances, taxpayers do not obtain the appropriate advice/representation and try to respond themselves to investigations, which not only does not advance your case to its best potential but may also inadvertently result in the wrong response being provided (which may be used against you even if it is found to be subsequently incorrect based on advice received later on).

We not only have the legal know-how and expertise to assist with putting your best case forward, but also experienced former SRO lawyers who appreciate the intricacies of the various steps, stages and options you have to best advance your case as a matter of strategy.

An application for a refund is a separate process to the objection process and a taxpayer who has previously made payment of a tax to a revenue authority has the ability to request for a refund on the basis that the tax has been overpaid.

To be successful in obtaining a refund, there are various rules and timeframes that need to be satisfied in the refund process, in addition to justifying your legal ground that a tax has been overpaid.

Our state taxes team has experience and expert know-how in applying for refunds either on its own or as part of the objection/appeals processes.

A private ruling is like a request from a taxpayer to the tax authority for clarification on a specific legal question.

These rulings are especially helpful when you need to know exactly how much tax you’ll owe for a particular transaction, especially if the tax laws are unclear or untested.

However, the tax authorities don’t have to give you a private ruling, especially if your request doesn’t address a specific legal issue, is hypothetical, or you’re just exploring your options.

Our state taxes team has the expertise to help you prepare a private ruling request, so you can get some clarity on your potential tax liability.

We are experienced in handling disputes and litigation for our clients across a wide range of matters. With regards to dealing with the State Revenue Offices we can provide clarity quickly and manage their matters to ensure that their matter is properly presented and negotiated.

Our team provide quality work and have deep legal knowledge in taxation disputes and objections. If you have any queries or issues regarding State Revenue Office taxes and duties we are well qualified to advise.

Our lawyers can help with a dispute or objection to:

• Land Tax objections
• Payroll Tax objections
• Land Transfer or Stamp Duty objections and disputes
• Windfall Gains Tax objections and disputes
• Congestion Levy objections and disputes

Speak to one of our taxation lawyers to discuss how we can assist on 1300 907 335 or complete the online form.