Publication
WHS Law Briefing
Welcome to our WHS Law Briefing. This briefing identifies key issues and emerging trends in WHS Law, and details significant legislative and case law developments from February to date in July 2025.
Tax controversy insights
Tax controversy survey - Procedures and issues for selected countries
Global | Publication | October 2015 - issue 2
Welcome to the second issue of Norton Rose Fulbright’s Tax controversy insights.
Tax controversy lawyers with Norton Rose Fulbright around the globe have prepared an inaugural survey of certain tax controversy procedures and issues for Australia, Canada, Germany, Italy, South Africa, the United Kingdom, and the United States.
While each tax controversy will involve unique circumstances, this survey serves as a reference tool for tax executives at multinational companies. It will be an evolving tool, and we plan to add additional countries in future surveys.
This additional includes procedures and issues for:
- Examinations
- Collection of information
- Dispute resolution - administrative
- Transfer pricing
- Civil and criminal penalties
- Judicial challenges
- Privilege protection for information
- Statutes of limitations
- Interest
- Reconciliation of laws/application of doctrines
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Recent publications
Publication
Security of Payment Act trumps deemed service provisions
In Roberts Co (NSW) Pty Ltd v Sharvain Facades Pty Ltd (Administrators Appointed) [2025] NSWCA 161, the NSW Court of Appeal has found that, for the purposes of the Building and Construction Industry Security of Payment Act 1999 (NSW) (SoP Act), a deeming clause providing that a notice given after 5pm is to be treated as having been given and received at 9am on the next business day, does not extend the statutory time period for service of a payment schedule.
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