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R&D disputes in a modern landscape paper


This paper covers:

  • recent trends in R&D reviews
  • what can a taxpayer expect from an Innovation Australia review?
  • key learnings from recent cases.

Author profiles

Wayne Huf CTA
Wayne is a Partner in PwC’s Brisbane office. He has over 22 years of tax consulting experience with PwC. Prior to joining the Incentives and Innovation team in 2013, Wayne spent 18 years in PwC’s Corporate Tax team in Brisbane and Perth. He was admitted as a Partner in 2008. He assists companies to maximise the benefits they receive under the R&D tax incentive program by helping them to identify and document eligible activities based on relevant legislation and guidance. - Current at 04 October 2017
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Paul McNab CTA
Photo of author, Paul MCNAB Paul is a Partner and solicitor in the Sydney office of the global law firm DLA Piper. He has more than 30 years of taxation experience. Prior to joining DLA Piper, Paul was a leading partner in the Tax Controversy group of a ‘Big 4’ accounting firm where he also led the Australian firm Technology, Media and Telecommunications (TMT) sector practice for 4 years. In recent years he has provided extensive advice to multinationals changing their business structures in response to the commercial forces of globalisation and the BEPS initiatives prompted by the OECD. Paul has consulted to multinationals across a range of sectors and transactions and has litigated taxation matters in the state and federal courts, including the High Court of Australia. - Current at 16 June 2022
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Ashani Samuel-Thambiah
Ashani is a Senior Associate Tax Controversy with PwC. - Current at 01 April 2015
Navin Kirubairajah
Navin is a Senior Consultant R&D with PwC. - Current at 01 April 2015


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