Become a Member
Membership
Education
Events
Resources
Tax Knowledge Exchange
About us
Contact us
  R&D tax incentive Miscellaneous 2021

Developments in the 'burden of proof' in R&D Tax Incentive claims

Source: Victoria

Published Date: 18 Aug 2021

 

Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Subscribe Now

Already a Subscriber? Login now

This video covers:
  • Current trends in the burden of proof in RDTI claims, focusing on requirements around documentary evidence to substantiate eligibility (including an examination of historic and more recent decisions)
  • Reasons for why a claimant may have an incomplete trail of contemporaneous documentation to substantiate claims and the role of lay or viva voce evidence in plugging the gaps
  • Trends in the use of independent expert evidence in RDTI claims
  • What this means for claimants going forward.

Individual Session

Developments in the 'burden of proof' in R&D Tax Incentive claims

Author(s): Igor Golshtein FTI
Materials from this session:

Author(s)

Details

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

Tags

R&D tax incentive Miscellaneous 2021

Share this page