Litigating tax disputes: key issues
Published Date: 10 Nov 2025
The decision to litigate may be one of the most consequential steps in the lifecycle of a tax dispute. The potential benefits of litigation are generally obvious; the potential disadvantages less so. With a view to promoting a thoughtful approach to tax litigation, this article sets out some of the key considerations that may influence a taxpayer contemplating whether to commence proceedings against a tax authority, such as the Australian Taxation Office. These and other concerns may also inform any decision to appeal against an adverse judgment in such proceedings. It is hoped that an awareness of such matters at an early stage in the tax dispute lifecycle — or at least prior to the actual decision-making — may allow the taxpayer to manage or avoid the risks attending litigation, and to position themselves so as to maximise its many potential rewards.
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- Published By: Luke Imbriano FTI, Codey Swadling, Joseph Tranzillo
- Published On:10 Nov 2025
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