The tax controversy star tells us which tax case she considers to be "one to watch"
In April, Clayton Utz achieved a coup when it lured tax controversy star Rimma Miller from MinterEllison. Miller has been attached to some significant tax matters involving the ATO, working with the likes of PepsiCo and Geocon Land Holdings No. 5 Pty Ltd on first-of-their-kind cases.
In the first part of this interview with Australasian Lawyer, Miller shares how her grandfather taught her to love what she did for a living and discusses the impact she’s seen tax disputes have on taxpayers.
What made you choose a career in law, and what's your favourite part of the job?
I grew up watching my grandfather practising law – as a child, I loved listening to the stories of the cases he was running. I understood then how important it is to be passionate and to love what you do for a living.
My favourite part of the job is knowing that my work, and the work of my team, makes a real difference to clients. Tax disputes can have serious consequences for taxpayers, including the unwanted publicity that directly impacts a client's reputation and business, and often imposes a mental and financial toll. Being able to resolve disputes with the ATO amicably and confidentially is deeply rewarding. For the cases that proceed to litigation, it is very rewarding to see how our hard work and our strategic and technical input translate into a positive outcome for clients.
What in your opinion has been the most memorable event of your career to date?
I have been privileged to work on a significant number of high-profile and high-value matters, both in and out of court. It would be impossible to choose just one.
A most recent stand out was working on PepsiCo, Inc. v Commissioner of Taxation, which was the first case dealing with the relatively new diverted profits tax provisions. Another was Geocon Land Holdings No. 5 Pty Ltd v Commissioner of Taxation, an important GST decision dealing with overpayments of Goods and Services Tax - the first decision in which the Australian courts have considered the application of Division 142 of the GST Act, which denies a refund if this would give an entity a windfall gain.
Going back, I have been fortunate to run many other notable tax cases, including Mussalli v Commissioner of Taxation, Blank v Commissioner of Taxation, Origin Energy Ltd v Commissioner of Taxation, all of which engage with different aspects of capital/revenue distinction. The matter of Crown Resorts v Commissioner of Taxation, a GST matter concerning gambling junkets, and of course multiple matters against Pankaj and Radhika Oswal, connected to their Burrup Fertiliser plant venture. It is always a great experience to be running such significant cases and achieving the best outcome.
Some significant matters which have settled and avoided the public exposure to litigation are also memorable and I count them as equally important.
What in your opinion was the most important thing you got involved in over the past year?
Other than the PepsiCo High Court matter, which is a recent stand out, in the last year I have been assisting multinational clients to manage transfer pricing disputes, engaging with the ATO, laying the groundwork for and facilitating the resolution of those matters.
I assisted a multinational taxpayer at the audit stage to address the expected application of general anti-avoidance rules by the commissioner to a significant past commercial transaction. I also facilitated a resolution of long running disputes about the appropriate taxation treatment of labour costs on behalf of an energy and resources taxpayer. Finally, the most recent case of Hilton International Australia Pty Ltd v Commissioner of Taxation, which was heard last year and is currently reserved by the Federal Court, is the one to watch, as it is concerned with an application of the general anti-avoidance provisions.
If you could relive one day in your life, which day would it be and why?
Apart from work, I love spending time with my family. Family holidays are always a highlight – most recently we spent some time at the most picturesque setting in the Tasmanian Tamar Valley. I enjoyed every second of every day and would without hesitation relive that if I was given a chance.
