Aptum Legal

Aptum Legal Experts in complex Litigation

04/06/2026

A clever legal argument isn't always a good one.

Aptum associate Tim Wilkinson's latest hot take? If you can plead a straightforward breach of contract, do that. Don't dilute it with a novel fiduciary duty or creative duty of care argument on the side.

The temptation to build a sophisticated, multi-layered case is real. But every additional argument competes for attention. It can distract from the core case, complicate how a judge receives it, and make it harder for your own client to understand what they're actually fighting for.

A case that requires a law exam to understand why it succeeds doesn't do anyone any favours.

And sometimes reaching for the clever argument can actually signal weakness in the straightforward one.
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03/06/2026

Not every ATO objection needs a tax litigator. But knowing when to bring one in can change the outcome.

When the dispute turns on gaps in evidence, a litigator looks at it through the lens of how it would be considered in court.

Where are the strengths?
Where are the gaps?
And what's the strategy to fill them?

Sometimes the technical arguments are sound, but they're not landing.

In those situations, it's less about arguing harder and more about providing enough context to shift the ATO's view of the transaction in the first place.

And sometimes it's simply about a fresh perspective.

The people who were involved in the underlying transaction don't always have the distance to see what's missing.

If you're an accountant working on an objection, at what point do you bring in a second set of eyes?

02/06/2026

Don't bother mediating.

That's the hot take from Aptum associate Tim Wilkinson this week. Not because resolution doesn't matter, but because mediation has become the default when it shouldn't be.

Mediation really does two things. It gets both sides in a room to try to settle. And it brings in a neutral to pressure-test whether your case is strong.

But both of those can be achieved more directly.

If the goal is to get a deal done, a face-to-face settlement conference cuts out the middleman.

Both sides sit down with their lawyers and negotiate directly. No mediator, no shuttle between rooms, just a direct conversation about resolution.

If the goal is a reality check on the strength of your position, an early neutral evaluation does exactly that. An independent assessor reviews both sides and gives a frank opinion on where things stand. No facilitation, just an honest read.

The question isn't whether to pursue resolution. It's whether mediation is actually the right tool for what you're trying to achieve.

Agree? Disagree? Tim wants to hear it.

Watch his latest hot take.

28/05/2026

Waiting for the court to schedule a mediation isn't a resolution strategy.

Resolution opportunities exist at every stage of a dispute. The question is whether you're actively pursuing them or waiting for the process to deliver one.

The strongest position to negotiate from is one where you're fully prepared for trial. When you can clearly articulate risk, back your position with persuasive evidence, and demonstrate to the other side exactly what they're facing, that's when commercial outcomes happen.

Settlement shouldn't be a reaction to fatigue or mounting costs. It should be a deliberate decision built on a clear understanding of the alternatives.

27/05/2026

Aptum Legal has been recognised as a Leading Commercial Litigation and Dispute Resolution Law Firm in the 2026 Doyle's Guide rankings.

Nigel Evans has also been included as a Leading Commercial Litigation and Dispute Resolution Lawyer in Victoria.

Doyle's Guide is one of the most respected independent directories in Australian law, and these recognitions reflect the standard of work we continue to deliver for our clients across complex commercial disputes.

Thank you to everyone who contributed.

21/05/2026

Hit with a scheme penalty from the ATO? It doesn't always mean you were a willing participant.

The ATO can impose scheme penalties under Part IVA where it determines an arrangement was entered into for the purpose of obtaining a tax benefit.

These penalties can reach 50% of the total scheme benefit, and in some cases, more.

But not everyone penalised was knowingly involved.

People get caught up in arrangements orchestrated by others, follow advice they trusted, and end up footing the bill for something they didn't fully understand.

Even where the ATO's position on the scheme is strong, there are grounds to have penalties reduced or removed based on personal circumstances.

If you've received a scheme penalty assessment, the penalty itself is worth challenging, not just the scheme.

Aptum is proud to share that Nigel Evans has been included in the 2027 edition of Best Lawyers in Australia, recognised ...
20/05/2026

Aptum is proud to share that Nigel Evans has been included in the 2027 edition of Best Lawyers in Australia, recognised in the practice area of Tax Law.

The Best Lawyers directory relies entirely on peer review to provide a reliable and unbiased source for identifying the best legal practitioners across various specialties.

Tax disputes have been a consistent focus throughout Nigel's career, both at the Bar and at Aptum, and this recognition reflects the depth of experience he brings to clients navigating complex tax matters.

Congratulations Nigel.

19/05/2026

How do you know if your legal costs are reasonable?

It starts with understanding what you're trying to achieve. Your objective is the key driver of cost, and your investment has to be proportionate to what's actually in dispute.

From there, know where your money is going. What are the biggest cost drivers?
What are your genuine prospects of success?
And just as importantly, what can you choose not to spend money on?

You don't have to fund every front of a dispute.

Sensible, informed decisions about where to invest and where not to can be the difference between a proportionate outcome and one that costs more than it was ever worth.

Not sure if your legal costs stack up?

That's a conversation worth having.

14/05/2026

Disagree with an ATO assessment? You don't have to accept it.

Part IVC of the Tax Act sets out exactly how you can dispute certain ATO decisions, and it's more straightforward than most people think.

The first step is an objection.

This is an internal review handled by a different area of the ATO, separate from the person who issued the original assessment.

It gives you the opportunity to put forward new facts and new arguments that may not have been considered the first time around.

Whether it's income tax, GST, or the superannuation guarantee charge, the process is in place.

The question is whether people know how to use it.

If you're an accountant, are your clients aware of this option?

And if you've received an assessment you disagree with, have you actually explored what's available to you?

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