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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

John Paynter CTA
Hugh is Head of the Sydney Disputes Group at Herbert Smith Freehills and leads the Tax Audits and Disputes group nationally. He has practised in the tax disputes area for over 20 years. His key focus areas are anti-avoidance, transfer pricing and international tax, as well as State revenue matters including advising on royalties issues in the resources sector. He is a member of the ATO’s Dispute Resolution Working Group. - Current at 30 November 2022
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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