Book excerpt: The book provides a guide to tax disputes in Australia. It explains the process of tax objections and appeals, and the limitations to collateral challenges. Separate chapters consider the rules applicable to tax disputes brought in the Federal Court and in the Administrative Appeals Tribunal, and ancillary issues of discovery and access to information. The book aims also to provide helpful assistance to the practitioner and to students in the preparation of submissions, persuasive advocacy and the provision to courts and tribunals of useful expert evidence in support of disputed positions.