Legal Services

Criminalising tax avoidance?

The distinctions are critical?

Never deliberately exploit the tax system?

Undermining the rule of law!

A moving feast of uncertainty, politics and power!

Kajewski v Federal Commissioner of Taxation, Drummond J at page (2003) 52 ATR 455 @ 484
“There will be "an avoidance of tax" within this provision where, without any active or passive fault on the part of the taxpayer, less tax has been paid than ought to have been paid. See, eg, Australasian Jam Company Proprietary Limited v FCT (1953) 88 CLR 23 at 34; 10 ATD 217 at 222. Fraud within s 170(2)(a) involves something in the nature of fraud at common law, i.e., the making of a statement to the Commissioner relevant to the taxpayer's liability to tax which the maker believes to be false or is recklessly careless whether it be true or false.”

"The difference between tax planning and tax avoidance largely comes down to intent. Tax planning is organising your clients’ tax affairs in the most tax effective way within the intent of the law. In contrast, tax avoidance schemes involve the deliberate exploitation of the tax system."
https://www.ato.gov.au/General/Tax-planning/Tax-planning-vs-tax-avoidance

Tax disputes and tax litigation!
We only act for clients where
we feel that we can add genuine value.

Acting in tax litigation or tax disputes
supporting the rule of law for selected clients.

Each step

  • Unit trust arrangements and unpaid present entitlements
  • Research and development tax incentive
  • Non-lodgment
  • Retirement planning schemes
  • Financial products
  • Collapse and restructure of agribusiness managed investment schemes: participant information
  • Employee benefit arrangements of concern
  • Lump sum payments received by healthcare practitioners
  • Private Company Profit Extraction
  • Illegal early release of super

  • TA 2016/6 Diverting personal services income to self-managed superannuation funds
  • TA 2016/5 Purported tax-exempt non-profit 'foundations' used to evade or avoid taxation obligations
  • TA 2015/4 Accessing business profits through an interposed partnership with a private company partner
  • TA 2015/3 Accessing the R&D Tax Incentive for ineligible broadacre farming activities
  • TA 2015/1 Dividend stripping arrangements involving the transfer of private company shares to a self-managed superannuation fund
  • TA 2014/1 Trusts mischaracterising property development receipts as capital gains
  • TA 2013/1 Arrangements to exploit mismatches between trust and taxable income
  • TA 2012/7 Self-managed superannuation arrangements to acquire property which contravene superannuation law
  • TA 2012/4 Accessing private company profits through a dividend access share arrangement attempting to circumventing taxation laws
  • TD 2012/1 Applying Part IVA to deny a deduction for some, or all, of the interest expense incurred in respect of an ‘investment loan interest payment arrangement'
  • TA 2011/2 Certain labour hire arrangements utilising a discretionary trust to split income

CALL

CHAT