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R&D/Evidence/Case Law – Record Keeping presentation
Published on 20 May 21 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation covers:
- What do you need to consider in order to evidence your position in the event of a review of the R&D Tax Incentive by the authorities?
- Do you have a defendable position?
- What are the key insights from recent case decisions?
- What does the R&D Tax Incentive landscape look like post Oct 2020 Budget changes?
Author profiles
Sandra Boswell
Sandie Boswell is a partner at Grant Thornton. She has worked in the Innovation Incentives industry for almost 25 years as a trusted business adviser in R&D Tax Services and Grants. She joined Grant Thornton in May 2020 after the IP centric consulting firm Glasshouse Advisory was acquired. During her time at the IP firm she and her team of R&D specialists focussed not just on the compliance process but also on the IP lifecycle of innovation specifically on how to identify, manage, support and protect IP within a business in the Australian economic environment. This unique offering has now been integrated into the Grant Thornton service offering. As an authority on Australian innovation, Sandie helped draft the law when the R&D program was relaunched in 2011 and she regularly liaises with all policy stakeholders including the Crossbench in Federal Parliament on Tax Reform relating to innovation incentives. In this capacity she has provided insights and modifications to the R&D Tax Incentive legislation. Sandie is an active participant in the debate on the importance of innovation support to Australian business. - Current at 15 March 2021Rebecca Iwanuscha
Bec Iwanuscha is the R&D Tax lead at Grant Thornton. Bec has a background in law and business and over 10 years' experience working across a broad range of industries and companies assisting with accessing the R&D Tax Incentive to support their innovation and R&D strategic plans. Bec advises on a wide range of R&D Tax matters including identification of R&D activities, R&D based consulting advice including cross border implications, R&D Tax Incentive compliance procedures as well as ATO and AusIndustry reviews. With a deep passion for innovation, Bec is constantly looking for better ways to deliver effective and efficient services and really enjoys understanding how new products and processes are developed and technical issues are resolved. - Current at 15 March 2021
This was presented at NSW 13th Annual Tax Forum .
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Temporary full expensing and loss carry back – what will attract the ATO’s attention
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The shift to corporate entities is there still hope for the trust
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Navigating legacy issues in the SMSF minefield – impacts, options and consequences
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Transfer pricing in a COVID world
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Payroll taxes
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