Dispute Resolution

Complex ATO Audit & Tax Dispute Resolution

Dr Cleary doesn’t perceive ATO audits to be a bad thing – ultimately, their purpose is to ensure all entities operating in Australia are complying with the law and paying their fair share of tax.

Dr Cleary’s ability allows her to analyse and concisely present the relevant facts related to an issue in dispute, together with an accurate analysis of the relevant law with rulings and precedent cases supporting the client’s position.

If the analysis results in the client’s position being incorrect, with the accountant and the client’s approval, it allows her to discuss and potentially negotiate and settle an equitable solution with the ATO for the client.

If a resolution is not achievable with the ATO, Dr Cleary can make an application to the Administrative Appeals Tribunal to review the ATO’s decision and/or, if necessary, with Counsel, refer the matter to the Courts.

Case Study

DISPUTE RESOLUTION

A manufacturer entered into arrangements with labour hire contractors to directly manage production. After an audit of the manufacturer, the ATO asserted that the arrangements with the labour hire contractors were shams. Notices of Assessments/Amended Assessments were issued for failing to withhold tax, overstating GST and the imposition of administrative penalties for false and misleading statements leading to a shortfall of tax remitted.