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Resolving R&D disputes


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 Partner in the Disputes group of Herbert Smith Freehills. Hugh has extensive experience in commercial dispute resolution and has a particular focus on tax disputes. He acts in cases involving strategic advice and risk reviews and audits through to litigation in Courts and Tribunals. He has acted in some of the largest tax disputes in Australia, particularly in the areas of transfer pricing and anti-avoidance, and was recently acting for the taxpayer in a test case on R&D in the AAT. - Current at 04 September 2019
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Brock Gunthorpe
Brock is a Solicitor with Herbert Smith Freehills.
Current at 1 September 2019
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