Annemarie Wilmore Partner

Annemarie is a taxation lawyer specialising in tax and revenue disputes, litigation and alternative dispute resolution. She helps taxpayers to protect against, manage and resolve their taxation disputes.

Her expertise includes assisting a range of clients at all stages of the tax dispute continuum, from assessing tax risk in potential transactions, through to successfully defending filed positions in reviews, audits, objections and taxation litigation.

Annemarie has a strong understanding of tax policy and practice and advises on a broad range of issues including domestic and international Australian income tax, transfer pricing, superannuation guarantee charge, anti-avoidance provisions, payroll tax and state taxes. She looks for opportunities for her clients to positively influence outcomes in their interactions with revenue authorities and support clients in a range of sectors including the resources, technology, infrastructure and pharmaceutical sectors.

Experience

General

Carriage of tax litigation (including test cases) against ATO and State/Territory Revenue Authorities.

Acted before the Administrative Appeals Tribunal, Federal and Supreme Courts in matters such as Newmont Tanami Pty Ltd v Secretary, Northern Territory Revenue Office [2020] NTSC 22; Qantas v Chief Commissioner of State Revenue [2015] NSW 826; Desalination Technology Pty Ltd v Commissioner of Taxation 2013-2015 and Overseas Air Crew Basing Limited v Commissioner of Taxation [2009] FCA 7.

Major global information technology company

Advised the Australian subsidiary in relation to an Australian Taxation Office (ATO) audit of the subsidiary’s Australian operations concerning the application of the Australian Transfer Pricing Provisions. Engagement of expert witnesses at the objection stage. Achieved successful settlement of dispute.

Major global resources company (coal)

Advised in relation to the application of the General Anti Avoidance Rule (Part IVA) regarding a debt financing transaction and preparation of a submission to the GAAR Panel. Advised in relation to evidence required to support position and application of the Exchange of Information Rules with foreign jurisdiction.

Significant global entities in the information technology sector

Advised multiple SGEs in relation to the application of the Australian Multinational Anti- Avoidance Law (MAAL) and Diverted Profits Tax (DPT) in relation to their respective Australian operations. Engaged with the ATO and achieved settlement in relation to legacy positions (permanent establishment, royalty and transfer pricing risks) and compliance agreements in relation to go forward years.

International wine and beverage group

Evidence gathering and the preparation of a Reasonably Arguable Position Paper in relation to the application of the Same Business Test spanning a period of 10 years to support the availability of carried forward losses in relation to the acquisition of the Australian group by an international private equity company.

International pharmaceutical group

Advised the Australian subsidiary in relation to an Australian Taxation Office audit of the subsidiary’s Australian operations concerning the application of the General Anti Avoidance Rule (Part IVA), sections 8-1 and 974-80 of the ITAA 1997. Evidence gathering including advice regarding responding to multiple onshore and offshore statutory notices issued by the ATO.

Career & qualifications

Qualifications

  • Masters of Laws, (Tax Law Major) University of Sydney
  • Bachelor of Economics / Bachelor of Law, University of Western Sydney

Memberships

  • Tax Institute of Australia, NSW Forum, Committee Member

Insights Read more insight

Insights from the Federal Court’s latest decision on LPP

We recently commented upon a heavily redacted version of Moshinsky J’s judgment in Commissioner of Taxation v PricewaterhouseCoopers [2022] FCA 278 (PwC case).

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The ATO ramps up its recovery of existing and anticipated tax debts

Central to the Australian taxation system is the concept of self-assessment. Voluntary compliance for the payment of tax related liabilities is strong with Australian Tax Office (ATO) data...

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LPP “Smorgasbord” wars: Commissioner not entitled to all taxpayer’s documents

Moshinsky J handed down (in part) the highly anticipated decision: Commissioner of Taxation v Pricewaterhouse Coopers [2022] FCA 278, finding that only a portion of the respondent’s documents over...

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News

Publications and Presentations

  • Building Trust with the ATO, participant in panel discussion, published on 18 October 2021, National Division, The Tax Institute
  • Corporate Tax Series- Part 3: BHP High Court Decision, participant in panel discussion, 10 August 2020, The Tax Institute
  • Corporate Governance and Directors Duties, published on 14 March 2018, National Division, The Tax Institute
  • Unhappy with an assessment? Have a fresh look at the decision tree that faces you published on 3 June 2016 by NSW Division, The Tax Institute
  • Current trends in Tax Controversy, presentation at Legal-wise Tax Essentials Conference 2016, Canberra June 2016
  • Future directions in transfer pricing arising under the BEPS recommendations published on 9 October 2014 by NSW Division, The Tax Institute