Your shopping cart is empty

Evidence: Defending your position paper


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 McInerney, CTA, is a 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 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 is regularly named as a leading junior counsel in Doyles Guide’s list of Leading Tax Barristers. - Current at 25 June 2018
Click here to expand/collapse more articles by Daniel McINERNEY.


This was presented at Vic 1st Annual Tax Forum .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Sustainability of our tax system and the case for major reform

Author(s):  Roger BEALE

Materials from this session:

The trust bastion

Author(s):  Graeme HALPERIN

Materials from this session:

Reportable tax positions and active compliance developments

Author(s):  Judy MORRIS

Materials from this session:

Alternative dispute resolution

Author(s):  Terry MURPHY,  Judy SULLIVAN

Materials from this session:

When the tax man comes knocking

Author(s):  Ross BURNS

Materials from this session:

Division 7A - How to fix up a mess

Author(s):  Michael PARKER

Materials from this session:

Evidence: Defending you position

Author(s):  Daniel McINERNEY

Materials from this session:

M&A tax update

Author(s):  Paul ABBEY

Materials from this session:

Transfer pricing - The new landscape

Author(s):  Cameron Smith

Materials from this session:

Part IVA - The new framework

Author(s):  Sue WILLIAMSON

Materials from this session:

Further details about this event:


Copyright Statement
click to expand/collapse