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Resolving R&D disputes

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 a Disputes Partner at Herbert Smith Freehills based in Sydney. He has practised in the tax disputes area since 2002. His key focus areas are anti-avoidance, transfer pricing and international tax, acting for clients in banking and insurance, mining and energy, technology and pharma. He has acted extensively in matters involving legal professional privilege across both tax and other regulatory investigations, as well as in commercial disputes generally. He was a member of the Law Council sub group working with the ATO on their most recent privilege guidance. - Current at 18 November 2021
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Brock Gunthorpe
Brock is a Solicitor with Herbert Smith Freehills.
Current at 1 September 2019
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