Income tax appeals

Approach and deliverables

We review the order, service facts, tax period and available remedy before preparing grounds. A disagreement on merits, an apparent record error and a jurisdictional challenge may call for different procedural responses.

Outputs can include a limitation worklist, statement of facts, grounds, document index and filing support. Any request to introduce additional evidence is identified and addressed separately rather than silently attaching new material.

Prepare an order-to-evidence table showing the finding disputed, the relevant page of the order, the earlier explanation and the supporting exhibit. This makes it easier to review whether each proposed ground is supported by the case record rather than only by a general disagreement with the result.

Records for the case file

• Order and demand notice
• Service evidence and earlier submissions
• Return, computation and disputed transaction records
• Payment details and authorisation

Keep the order as received together with the available delivery or portal records. Separate documents already submitted from material obtained later, and retain the original submission index so the appeal team can identify the status of each exhibit.

A practical example

If an order overlooks evidence already filed, preserve the original acknowledgement and show where that evidence addresses the finding being challenged.

For an overlooked expense schedule, identify the exact earlier submission containing it and connect its entries to the finding in the order. If the schedule itself had an error, disclose the correction in the working file so the representative can consider both the omission and the revised facts.

Engagement boundaries

Appeal filing is not a blanket stay of recovery. Forum, preconditions, fees and time limits require case-specific confirmation; tribunal or court work is separately agreed.

The proposal states the period, procedural stage, drafting and appearance work included. Share the deadline during intake; a public enquiry does not appoint a representative or extend any statutory time limit.

Agree whether the assignment ends with filing or includes later submissions and appearances. The handover records the version filed, acknowledgement, outstanding requests and demand-related questions, with any further forum or recovery work separately identified for instruction.