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Evidence: Defending your position paper

Published on 10 Oct 13 by VICTORIAN DIVISION, THE TAX INSTITUTE

Effective gathering and management of evidence is fundamental to defending a taxpayer’s position in the course of any audit or dispute with the Commissioner of Taxation. In an environment where the Commissioner is gathering evidence with increasing sophistication, taxpayers need to carefully consider the status and maintenance of evidence supporting key positions at the time of execution of significant transactions, and at each stage of any later dispute with the Commissioner. This paper addresses some of the steps involved in effective and efficient evidence management, including:

  • identifying the forms of evidence required to supportpositions adopted
  • managing digital and non-digital records
  • effectively using opinion evidence provided by experts
  • closing gaps and obtaining contemporaneous statements from relevant personnel
  • obtaining relevant tax technical advice.

The paper also considers standards of evidence required at different stages of a dispute and examines some recent examples where evidence retained was the critical difference between the taxpayer ultimately succeeding or failing.

Author profile:

Daniel McInerney CTA
Daniel is a dedicated taxation barrister at the Victorian Bar known for his strong technical and advisory knowledge. He has appeared in a number of complex taxation cases addressing issues such as transfer pricing, international corporate structuring, consolidations and Part IVA. Daniel works closely with Australia’s leading tax silks, multinational mining, mining services and financial services companies. He has an extensive advisory practice, in relation to structuring as well as settling taxation disputes with the ATO. Daniel was named as a leading junior counsel in Doyles Guide's listing of Leading Tax Barristers in 2015. Current at 14 July 2016 Click here to expand/collapse more articles by Daniel McINERNEY.
 

This was presented at Vic 1st Annual Tax Forum.

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Evidence: Defending you position

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