R&D tax incentive Miscellaneous 2019

Resolving R&D disputes

Source: Taxation In Australia Journal Article

Published Date: 1 Sep 2019


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.

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R&D tax incentive Miscellaneous 2019

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