ATO tax disputes: audits, objections and director penalties

We help business owners and directors respond to ATO disputes, assess the evidence and choose a proportionate next step. Priya leads the matter and remains directly responsible for the advice and strategy.

How we can help

Where is your matter right now?

ATO letter or audit

Keep the original request and its deadline. Identify the periods, transactions and records in question before preparing a consistent, supported response.

Assessment or amended assessment

Check objection rights, the service date, the proposed correction and the evidence. A payment due date is not necessarily the objection deadline.

Director Penalty Notice

Seek urgent advice on the date the notice was given, reporting history and available remission actions. The period does not start when you open the letter.

Objection disallowed

Review the determination promptly. A qualifying objection decision generally has a 60-day ART or Federal Court review or appeal period.

Build the case in stages

  1. Assess: identify the decision, deadline, amount in dispute and commercial objective.
  2. Prepare: connect the legal grounds with an indexed evidence file and an alternative calculation.
  3. Respond: lodge the agreed material, deal with questions and consider resolution.
  4. Review: reassess prospects and costs before external proceedings.

Different notices have different clocks

Income-tax objections generally have a two- or four-year period depending on the assessment. An amended assessment generally allows the later of the original objection deadline and 60 days after service of the amendment. DPNs have their own 21-day mechanism. Bring every notice so the correct rule can be applied.

When tax is also a commercial problem

A dispute may affect sale proceeds, shareholder loan accounts, Division 7A exposure, a restructure or a director’s ability to keep trading. We consider those decisions alongside the tax position and coordinate accounting evidence with your accountant. Insolvency advice may also be needed where debts cannot be paid.

Scope and fees before substantive work

The initial conversation identifies the issue and next deadline. We then scope an assessment of merits, preparation of an objection, follow-up work or external review as separate stages. Any fixed fee or cap depends on a defined scope, document volume and assumptions. Counsel, experts and additional work are discussed when needed.

Who leads the matter?

Priya Gangatharan is Allenby Legal’s Principal Solicitor. His published profile describes experience across law and taxation. He leads the advice and strategy, with support and specialist input appropriate to the engagement. A routine reconciliation may be more efficiently handled by your accountant; a large, multi-party dispute may require a larger team.

For land tax, payroll tax or duty, use our Revenue NSW disputes service.

Frequently asked questions

Do I need a lawyer for every ATO letter?

No. Your accountant or registered tax agent may be the proportionate first choice for a routine record request or calculation correction. Legal interpretation, privilege, director exposure or litigation may justify legal input.

Does an objection stop collection?

No automatic hold should be assumed. Payment, interest and any requested recovery arrangement need separate attention.

Can you work with my accountant?

Yes. The engagement can divide accounting reconstruction and return work from legal grounds, dispute strategy and commercial documentation.

What should I send first?

Send the notice, any earlier assessment, ATO correspondence, your proposed outcome and the next deadline. Avoid sending unrelated personal records before the scope and secure transfer method are agreed.

Official sources

Have a legal matter to discuss?

Send a short summary of the issue, the outcome you want and any deadline. We will check whether we can act and confirm the next step.