Tax

Effective tax compliance requires meticulous attention to detail and a proactive approach to risk management. Horizon Nexus Partners offers end-to-end tax compliance and reporting capabilities, ensuring your business meets its regulatory obligations while identifying opportunities for increased efficiency.

By combining technical accuracy with strategic oversight, Horizon Nexus Partners ensures your tax compliance function is both a robust defense against risk and a tool for financial optimisation.

Our expertise includes:

• Preparation or review of annual income tax provision, including working with Financial Statement auditors
• Preparation or review and lodgement of annual income tax returns, including assistance with preparing or reviewing schedules to the income tax return (e.g. Disclosures within the International Dealings Schedule and Reportable Tax Position Schedule)
• Hybrid mismatch analyses to feed into IDS disclosures
• Performing corporate tax compliance health checks to identify potential issues, risks and opportunities – efficiencies and cash tax savings / refunds

Managing your relationship with revenue authorities requires a sophisticated blend of technical expertise and strategic diplomacy. Horizon Nexus Partners specializes in ATO engagement and tax controversy, providing a robust defense for your tax positions while fostering transparent, professional interactions with the regulator.

Horizon Nexus Partners acts as your expert advocate, ensuring that every interaction with the ATO is managed with precision and strategic foresight.

Our capabilities in this space include:

• ATO engagement and tax controversy
• ATO ruling applications
• ATO engagement strategy across reviews, audits and risk differentiation frameworks (Top 100/1,000/5,000)
• ATO Justified Trust program readiness; Top 1,000/5,000 reviews and ATO audits
• Objections, position papers and technical submissions, including expert evidence preparation
• Litigation strategy support, settlement negotiation and alternative dispute resolution pathways

In an increasingly interconnected global economy, navigating cross-border tax complexity requires both technical precision and strategic foresight. Horizon Nexus Partners provides specialized international tax expertise to help organizations optimize their global footprint while ensuring total alignment with evolving international standards.

By bridging the gap between local regulation and global strategy, Horizon Nexus Partners ensures your international operations are resilient, compliant, and commercially optimized.

Our capabilities include:

• Permanent establishment (PE) analysis, treaty positioning and withholding tax strategy
• Corporate tax residency advisory and analysis
• CFC regimes, hybrid mismatch rules and anti-hybrid defences
• IP strategy: DEMPE analysis, migration, licensing and royalty risk management
• Cross-border financing: thin cap, earnings stripping, hybrid rules, bank covenant alignment
• MAP/APA pathways and controversy strategy where needed
• Pillar Two and Global Minimum Tax (modelling, advice and compliance support)

Strong corporate governance is the foundation of a sustainable tax strategy and a key driver of stakeholder trust. Horizon Nexus Partners assists organizations in building and maintaining robust tax governance frameworks that align with regulatory expectations and broader commercial objectives.

By integrating rigorous controls with transparent reporting, Horizon Nexus Partners ensures your tax function operates with the highest level of integrity and strategic alignment.

Our capabilities include:

• Implementation, review and management of corporate tax governance frameworks and controls
• Assistance with tax policy and risk appetite documents
• Preparation of board-grade materials: options, risk overlays, decision memos
• Assistance with the preparation of Voluntary Tax Transparency Code reports

Transactions and M&A activities present some of the most significant risks and opportunities a business will ever face. Horizon Nexus Partners provides comprehensive tax advisory throughout the entire deal lifecycle, ensuring that every transaction is structured for maximum value and long-term viability.

By combining technical rigor with a high-stakes commercial perspective, Horizon Nexus Partners ensures that your transactions are executed with precision and strategic clarity.

Our capabilities include:

• Buy-side and sell-side tax due diligence
• M&A tax structuring; buy-side and sell-side readiness
• Tax review of transaction documents (e.g. SPA, Shareholders’ Agreement)
• Pre-deal restructuring and step plans
• Tax review of financial modelling
• Post-deal tax implementation / assistance (integrating our corporate tax compliance services)
• Integration of tax with legal, accounting, valuation and regulatory workstreams
• Preparing for and executing IPOs
• Advice on the application of relevant CGT rollovers (including demergers, scrip-for-scrip mergers, entity interposition)
• Assistance with contemporaneous transaction documentation

In an environment of increasing regulatory scrutiny, proactive risk mitigation is essential for maintaining corporate stability and reputation. Horizon Nexus Partners offers a comprehensive suite of diagnostic and “health check” services designed to identify vulnerabilities and optimize tax positions before they become liabilities.

By identifying potential issues, risks, and opportunities early, Horizon Nexus Partners provides the clarity and assurance needed to navigate complex tax landscapes with confidence.

Our capabilities include:

• Pre-lodgment risk reviews (including assessment of uncertain tax positions and other potential disclosure obligations)
• ATO engagement readiness (review against Top 100/1000/5000 risk flags)
• Transaction risk health check, including documentation/evidentiary reviews
• Fixed asset reviews, classifications for plant depreciation and other capital allowances; depreciation rates, and capitalised maintenance
• Deal-readiness check
• Global expansion check
• Transfer pricing documentation/risk review
• Corporate tax governance framework and controls review

For a business to achieve sustainable growth, tax strategy must be a seamless extension of its commercial objectives. Horizon Nexus Partners specializes in bridging the gap between high-level business goals and technical tax requirements, ensuring that your corporate structure is both “fit for purpose” and built for long-term value creation.

By integrating technical tax expertise with a deep understanding of business operations, Horizon Nexus Partners ensures your tax architecture supports—rather than hinders—your commercial success.

Our capabilities include:

• Aligning tax strategies with commercial strategies – design and implementation of fit for purpose corporate structures, governance frameworks, and business & funding models
• Operating model design aligned to value creation and governance
• Commercial practicality built into TP models
• Intercompany policy design, documentation and defence