RoyaltyStat Blog

Geoff Morris

Geoff Morris is an independent transfer pricing advisor with more than 20 years' experience analyzing, negotiating and resolving transfer pricing disputes. As Senior Director with the Australian Taxation Office’s Economist Practice from 2010-2020, he helped develop the ATO’s economic position on transfer pricing risk reviews, audits, advance pricing arrangements and supporting competent authority negotiations.
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Recent Posts

Transfer Pricing and the Burden of Proof in Australia

Posted by Geoff Morris

The Federal Court of Australia (FCA) recently decided against the ATO in the case of Commissioner of Taxation v Glencore Investment Pty Ltd (2020). On one issue however - shipping - the Australian Taxation Office (ATO) recorded a win. The FCA agreed with the ATO that the taxpayer had failed to discharge its onus of proof on this issue. So, what is the burden of proof in an Australian transfer pricing case?