Home » News » Case Law

Case Law

New Federal Court Decision re: Active Sports Management Pty Ltd finds R&D Activities not eligible

December 2nd, 2024

An AAT decision handed down in December 2023 (Active Sports Management Pty Ltd and Industry Innovation and Science Australia) previously found that activities in respect of development of a customised basketball shoe were not eligible under the R&D Tax Incentive. It was found in the AAT case that, “none of the Claimed Activities were core R&D activities within the meaning of subsection 355-25(1) of the ITAA 1997..” ACTIVE SPORTS MANAGEMENT PTY LTD applied to the federal court to appeal the decision and the Federal […]

Read More

Another case involving Moreton Resources Ltd

June 10th, 2024

Moreton Resources Ltd (currently under external administration per ASIC records) has been involved in several cases heard in the AAT and federal court regarding disputes over the company’s significate refundable R&D Tax Offset claims. Moreton Resources Ltd has also been one of the few companies to have attained a favourable outcome in a dispute with the R&D Tax regulators in recent years. The company has been involved in new AAT case recently (Moreton Resources Ltd and Commissioner of Taxation (Taxation) [2024] AATA […]

Read More

ATO publishes DIS on AAT decision in GQHC and Commissioner of Taxation re: ATO assessment of eligibility of R&D Activities

May 1st, 2024

ATO decision impact statements (DIS) are documents which seek to advise the community of the ATO’s view on the implications of a particular court or tribunal decision. The statement provides information for taxpayers and advisers. The AAT decision of GQHC and Commissioner of Taxation (Taxation) [2024] AATA 409 was handed down in February 2024 and the ATO decision impact statement was published in April 2024. The matter is complex, and broadly involves whether the ATO may have the power to deny […]

Read More

Court of Appeal rules the ATO is lawfully entitled to share information in case of taxpayer charged by the Commonwealth DPP for attempting to unlawfully obtain R&D tax offset

April 15th, 2024

The matter concerns an individual charged by the Commonwealth DPP for attempting to unlawfully obtain a refund under the R&D Tax Incentive. Before being charged, the taxpayer was compulsorily examined by the ATO. The individual had applied to stay the proceedings against them partly by arguing that the ATO had unlawfully distributed transcripts of examinations with other government agencies (namely AusIndustry). The primary judge of the District Court agreed with the taxpayer, and the prosecution applied to the Queensland Court […]

Read More

Categories

Archives