This concise but authoritative book provides a practical guide to tax disputes in Australia. It explains the process of tax objections and appeals, and the limitations to collateral challenges. Separate chapters consider the rules applicable to tax disputes brought in the Federal Court and in the AAT, and ancillary issues of discovery and access to information. The book also provides helpful assistance to the practitioner in the preparation of submissions, persuasive advocacy and the provision to courts and tribunals of useful expert evidence in support of disputed positions.
From the Foreword:
“This work … provides a valuable and comprehensive synopsis of tax litigation in Australia [which] is largely due to the author’s adept writing style, lucid explanations, and deep knowledge and experience of tax disputes. … This is an important work that will prove invaluable to practitioners, judges, academics, and students alike.” – The Hon James Allsop AO, Chief Justice of the Federal Court of Australia
Foreword by The Hon James Allsop AO, Chief Justice of the Federal Court
Chapter 1: Disputes about Tax Liability
Chapter 2: Collateral Challenges to Assessments
Chapter 3: Objections
Chapter 4: Tribunal Review of Objection Decisions
Chapter 5: Federal Court Appeals from Objection Decisions
Chapter 6: Judicially Reviewable Decisions
Chapter 7: Access to Information
Chapter 8: Expert Evidence
Chapter 9: Advocacy and Submissions
The Federation Press has published a book on the law and practice concerning tax disputes which is both learned and of great practical utility to all who are engaged as professional practitioners in dealing with tax disputes.
Tony Pagone’s book is simply entitled “Tax Disputes”. It deals with all aspects of the law and practice concerning tax disputes. … I commend without qualification “Tax Disputes” by Tony Pagone as a concise but authoritative guide to tax disputes in Australia. No one who practises as a professional in this field should be without a well-thumbed copy of Tony Pagone’s book.
Allan Myers AC QC, Melbourne, 31 October 2018