Taxation

Our nationally recognised expert tax team has extensive international and domestic tax experience and commercial experience. This combined expertise ensures a seamless approach to commercial transactions, which best maximises our client’s objectives.  Our team is also highly experienced in tax audits, objections and tax litigation.

The team is led by Tony Pointon, who leads Pointon Partners’ Taxation practice.

Commercial Transactions – mergers, acquisitions, structuring, restructuring and succession planning

• Capital gains tax (CGT) issues, including small business concessions, rollovers and concessions
• Employee v Contractor
• Duty and corporate reconstruction relief
• Corporate dividends and trust distributions, Division 7A
• Employee share schemes, options and fringe benefits
• Goods and services tax (GST) issues, including going concern exemption and GST groups
• Payroll tax grouping
• Consolidation of corporate groups, including tax sharing agreements

Property Transactions

• Capital and income / revenue account dichotomy, including land banking and trading stock issues
• GST issues, including going concern, farm land exemptions and margin scheme
• Duty on land transfers and other dutiable transactions
• Acquisitions of interests in landholders
• Acquisitions by foreign purchasers
• Land tax
• Duty and land tax exemptions and concessions

High net worth individuals

• Tax planning
• Asset protection
• Succession planning

International expansion and ex-pat issues

• Outbound expansion
• Inbound investment

Audits, investigations and objections

• International tax audit, Small Business Commission audits, tax agent reviews and other.

Tax litigation

• Federal and State taxes
• Federal Court, Administrative Appeals Tribunal and Supreme Courts (Victoria and New South Wales).

Land Tax Disputes

The State Revenue Office (SRO) actively assesses and audits land tax liabilities in Victoria, including the land tax trust surcharge, the vacant residential land tax, and the absentee owner surcharge. Pointon Partners advises landowners, trustees and property investors on land tax objections, assessment reviews and disputes with the SRO.

Our team, led by Tony Pointon and David Mazzeo, regularly publishes on land tax developments affecting Victorian property owners, including the land tax trust surcharge nomination regime, vacant residential land tax exemptions, and the absentee owner surcharge.

We assist clients with a range of matters including:

• Objecting to SRO land tax assessments
• Land tax trust surcharge nominations and notices of beneficial interest
• Vacant residential land tax exemption applications and disputes
• Absentee owner surcharge disputes
• Land tax relief and deferral applications
• Advice on land tax structuring for trusts and corporate landholders

Payroll Tax Disputes

Payroll tax assessments and audits by the State Revenue Office are an increasing area of risk for businesses, particularly those engaging contractors, gig economy workers or medical, allied health and other practitioners under services arrangements. Pointon Partners advises on payroll tax liability, assessments and disputes.

Our team, led by Tony Pointon and David Mazzeo, closely tracks significant payroll tax litigation affecting Victorian and interstate businesses, including the NSW Court of Appeal’s decision confirming Uber’s liability for an $81 million payroll tax assessment, and the application of payroll tax to services arrangements in medical practices.

We assist clients with a range of matters including:

• Responding to SRO payroll tax audits and assessments
• Objecting to and disputing payroll tax assessments
• Advice on payroll tax liability for contractor and services arrangements
• Payroll tax risk review for medical and allied health practice agreements
• Grouping provisions and payroll tax exemptions

ATO Disputes

The Australian Taxation Office has significantly increased its collections and enforcement activity in recent years, including the use of director penalty notices to recover company tax debts from directors personally. Pointon Partners advises on ATO audits, objections, director penalty notices and tax litigation.

Our Taxation team, led by Tony Pointon, with Amelita Hensman, is experienced in tax audits, objections and tax litigation, including advising directors on their exposure to director penalty notices as the ATO ramps up collections activity. The ATO issued almost 18,500 director penalty notices and a further 52,000 warnings to Australian company directors in a single recent year.

We assist clients with a range of matters including:

• Responding to ATO audits and reviews
• Objecting to ATO tax assessments
• Director penalty notices and director liability for company tax debts
• Tax litigation and dispute resolution
• Negotiating payment arrangements and remission of penalties with the ATO

Frequently Asked Questions

What is a director penalty notice?

A director penalty notice (DPN) is a notice issued by the ATO that can make a company director personally liable for certain unpaid company tax debts, including PAYG withholding, GST and superannuation guarantee charge. The ATO issued almost 18,500 director penalty notices and a further 52,000 warnings to Australian company directors in a single recent year.

How do I object to an ATO tax assessment?

You can lodge a formal objection with the ATO setting out the grounds on which you disagree with the assessment. Strict time limits apply, so it is important to act quickly and seek advice as soon as you receive an assessment you wish to dispute.

Can I negotiate a payment plan with the ATO?

Yes, in many cases the ATO will consider a payment arrangement, and penalties or interest may sometimes be remitted in appropriate circumstances.

What happens if I am issued with a director penalty notice?

A DPN gives directors a limited window to act. Options can include paying the debt, placing the company into administration or liquidation, or in some cases disputing the notice. Acting quickly and getting advice is critical given the tight timeframes involved.