Brisbane businesses may deal with two tax authorities. Income tax, GST and superannuation sit with the Australian Taxation Office (ATO). Payroll tax, land tax and transfer duty sit with the Queensland Revenue Office (QRO).
Your accountant can handle routine reporting and help resolve many queries.
Legal advice becomes useful when a dispute turns on interpreting the law, a transaction needs careful structuring, or a notice creates personal liability.
The key is to act before a response deadline or a binding transaction limits your options.
Tax and superannuation changes from 1 July 2025 to 1 July 2026 also make it worth checking debt and payroll arrangements.
Quick Answer: Red Flags That Justify a Call
Consider legal advice if any of these situations apply. One serious issue can be enough; you don’t need several warning signs.
- An ATO review has escalated to an audit, or the ATO has issued a position paper you disagree with.
- An assessment has arrived and you may need to object. Deadlines vary by decision and taxpayer.
- You want external review of an objection decision at the Administrative Review Tribunal (ART).
- A director penalty notice has arrived, including for unpaid GST.
- A sale, merger or restructure is planned and its tax treatment depends on the structure.
- Trust distributions, private-company loans or unpaid trust entitlements raise unresolved legal questions.
- A self-managed super fund (SMSF) faces compliance action.
- Queensland payroll tax grouping or contractor arrangements are in dispute, including GP payments in medical practices.
- Cross-border or related-party arrangements face ATO scrutiny.
How a Tax Lawyer Helps at Each Stage
The work a lawyer does depends on the stage of the matter and the decision involved.
Before a transaction
Structuring advice and private ruling applications can clarify the tax treatment before money moves. Early advice may help avoid costly changes after contracts are signed.
During a review or audit
A lawyer helps organise evidence, prepare written responses and assess whether settlement is appropriate.
Legal professional privilege may protect confidential legal advice, but it doesn’t automatically cover every document shared with a lawyer.
After an assessment
An objection must meet the applicable requirements and deadline. Some objection periods are 60 days, while income tax assessments can have longer periods.
Check the notice and the rules that apply to your circumstances. The objection’s grounds can shape any later review, so careful drafting matters.
External review and litigation
The ART replaced the Administrative Appeals Tribunal on 14 October 2024. Depending on the decision, you may be able to seek merits review at the ART or appeal to the Federal Court.
Appeals from ART decisions to the Federal Court are generally limited to questions of law. A lawyer can explain the available route, deadlines, evidence requirements and costs.
If you prefer a local option for disputes, transaction structuring or SMSF matters, you can speak with a tax lawyer in Brisbane at HopgoodGanim’s taxation team, which lists experience in audits, objections, employee share schemes and SMSF compliance.
Queensland Specifics Employers Miss
Payroll tax can catch a growing Brisbane business by surprise. Liability depends on taxable wages, contractor payments and whether related businesses form a payroll tax group.
Grouping can require related entities to combine their wages when applying the threshold, even if each business would fall below it on its own.
Medical practices face a particular issue. Queensland’s administrative arrangement exempts certain GP payments from payroll tax from 1 December 2024.
Practices need to check whether their practitioners and payment arrangements meet the conditions.
A disputed contractor classification or exemption calls for legal advice alongside payroll advice.
Company Director Exposure
A director penalty notice can lead to personal recovery of certain unpaid company tax debts, including PAYG withholding, superannuation guarantee charge and GST.
The notice generally allows 21 days from when it is given, not necessarily when you receive it. Seek legal advice immediately rather than waiting for the next reporting cycle.
Available options depend partly on what the company reported and when.
Ask whether the underlying debt can be challenged, which steps may reduce personal exposure, and how a payment arrangement affects recovery.
Don’t assume that entering a company payment plan removes director penalties.
Trusts, Private Groups and Division 7A
Trust distributions need care when one beneficiary is assessed on income but someone else receives the benefit.
Section 100A may apply to some reimbursement arrangements, depending on the facts and legal exceptions.
The ATO’s guidance explains which arrangements it is likely to examine.
Division 7A can treat some private-company payments or loans to shareholders and associates as unfranked dividends.
Unpaid trust entitlements involving private companies also need careful review; their treatment shouldn’t be assumed without examining the arrangement and current law.
These are areas where lawyer and accountant work together.
The accountant knows the numbers and history; the lawyer assesses the legal position and helps document the arrangement. Software can speed up the number-crunching, but as this piece on AI-assisted tax advice notes, accountability for the final position stays with the professional.
Rule Changes to Watch, 2025 to 2026
- 1 July 2025: general interest charge (GIC) and shortfall interest charge (SIC) incurred from this date are no longer deductible. This can increase the after-tax cost of carrying an ATO debt.
- 1 July 2025: the superannuation guarantee rate rose to 12%.
- 1 July 2026: Payday Super changes contribution timing, with contributions generally required to reach the fund within seven business days of payday. Employers should check the applicable rules and exceptions.
These changes call for different checks: reviewing the cost of a payment plan, confirming contribution rates and preparing payroll systems.
They don’t replace the need to act on a notice’s own deadline.
How to Brief a Brisbane Tax Lawyer
A useful first meeting starts with documents. Bring the assessments or notices, recent business and instalment activity statements, ATO or QRO correspondence, relevant accounting records, and a one-page timeline.
Include when notices were received and any responses already sent.
Explain the result you want, such as challenging an assessment, negotiating a settlement or clarifying the tax treatment before a sale.
Ask what is achievable, which deadlines come first, and what further evidence is needed.
Ask about experience with objections and ART matters. Where the engagement includes tax agent services, confirm any required Tax Practitioners Board registration.
HopgoodGanim highlights dual law and accounting qualifications within its team, which may help coordinate legal advice with your existing accountant.
A Short Decision Checklist
Start with the notice or proposed transaction, not the number of warning signs.
Confirm the deadline, gather the relevant records and identify whether the issue involves a disputed tax position, personal liability or a binding commitment.
Whether you brief HopgoodGanim or another Brisbane firm, ask for a clear plan covering your options, key dates, likely costs and the division of work with your accountant.
Early advice is most useful when it leads to specific next steps.
FAQ
What if I miss the objection deadline?
You can request an extension of time and explain the delay. Approval isn’t automatic.
A refusal may also be reviewable, but acting within the original period avoids this extra step.
Can a director ignore a penalty notice if the company is paying?
No. A company payment arrangement does not automatically remove director penalties.
ATO guidance indicates the notice and its 21-day period should be reviewed promptly, including whether the underlying debt and available defences need attention.
Are contractor payments always included in Queensland payroll tax?
Not necessarily. QRO guidance says the result depends on the arrangement and any applicable exemption; related businesses may also be grouped.
Check the facts rather than assuming a contractor label settles the issue.
