This paper provides valuable insight into how to deal with the Office of State Revenue (OSR) with respect to reviews and disputes relating to state taxes. Specific topics include:
- How an accountant may manage a dispute with the OSR and how a solicitor should do so, and the necessity for both to work together
- The power and scope for the Chief Commissioner to reassess state taxes
- The ability to seek a review of a decision relating to state taxes
- When and how to obtain declaratory relief from a court
- When and how to use expert evidence
- The penalty regime in the context of state taxes
- Possible liability for accountants in the context of the imposition of penalties
- Mediation and alternative resolution generally - including the court's powers to order such mechanisms.