Tax Disputes and Trusts in the AAT and Now ART
- Determining which decisions are reviewable by the Tribunal and which are appealable to the Court
- Making the irrevocable election to apply for a review to the Tribunal or to appeal to the Court
- Different jurisdictions and overlapping jurisdictions of the Tribunal and the Court
- Different procedures in the Tribunal and the Court: rules of evidence, practice and procedure and status of each decision
- Appealing a Tribunal decision to the Court: What is a “question of law” and how does that concept operate in practice?
- Procedural fairness, apprehended bias and other problems arising in the Tribunal
- Comparison of costs in each forum, liability versus no-liability for costs orders and relative speed and efficiency of each forum
Presented by Chris Bevan, Barrister, Eight Wentworth Chambers
Description
Attend and earn 0.5 CPD hour in Substantive Law
This program is applicable to practitioners from all States & Territories
Chair
Matthew McKee, Partner, Brown Wright Stein Lawyers
Presenters
Matthew McKee, Partner, Brown Wright Stein Lawyers
Matthew McKee is an experienced tax and trusts lawyer who provides tax and commercial related advice to accountants, financial planners, SMEs and private clients. Matthew advises on income tax, capital gains tax, fringe benefits tax, GST, stamp duties, payroll tax and superannuation law. Matthew has a particular expertise on the tax issues associated with trusts. Matthew regularly provides advice on the structuring of businesses and family wealth through discretionary trusts and unit trusts.
Chris Bevan, Barrister, Eight Wentworth Chambers
Chris Bevan is a member of the Sydney Bar. Chris has been at the Bar for 33 years following a career as a solicitor in private practice for 11 years, 6 years of which he had spent as a law firm partner. A detailed curriculum vitae for Chris accompanies his paper. This brief biography is provided merely by way of an introduction of Chris as a leading expert on taxation law in Australia over the last 33 years, with particular application to company and trust structures. Chris appears in tax cases, company law and trust disputes, including disputes between shareholders, trustees and beneficiaries, with occasional appearances in the Family Court. Chris has appeared on a number of occasions during the last 30 years as leading counsel in cases involving those three principal areas of law in the High Court, the Federal Court, the Full Federal Court, and various Courts of Appeal and Supreme Courts around Australia. Chris is also a leading advisor, university and professional-body lecturer and author on tax law, company law and trust law. Chris is a member of the panel of very senior taxation lawyers registered with the Small Business and Family Enterprise Ombudsman. This panel provides legal advice at the highest level to small business taxpayers who have hit a brick wall in disputes with the ATO. The Small-Business Ombudsman provides a taxation equivalent of Medicare by making available senior tax lawyers on his whose advice is funded as to a $100 per hour gap-payment by taxpayers and as to the balance by the Ombudsman from a budget provided out of the Federal Budget. Chris is chairing sessions on trust law and taxation law aspects of testamentary disputes. There will be 15 minutes for questions.
