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Resolving R&D disputes

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Published on 01 Sep 19 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Taxpayers who claim the R&D tax incentive face a challenging regulatory environment which makes the successful resolution of R&D disputes with Innovation and Science Australia (ISA) and the Australian Taxation Office (ATO) a difficult task. This article examines the technical issues which arise in R&D disputes, including the recent Full Federal Court guidance in Moreton Resources and the impact of ISA and ATO subject matter guidance. It also looks at the interaction with the promoter penalties regime, with a view to assisting taxpayers and their advisers to understand the technical and practical issues presented.

Author profiles

Hugh PAYNTER
Click here to expand/collapse more articles by Hugh PAYNTER.
Brock Gunthorpe
Brock is a Solicitor with Herbert Smith Freehills.
Current at 1 September 2019
Click here to expand/collapse more articles by Brock Gunthorpe.

 

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