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Case Law
Boral Windows and Ors v Industry Research & Development Board and Ors [1998] ATC 4479
April 22nd, 2014This case is between Boral Windows Ptd Ltd (“First Applicant”), Gas Corporation of Queensland Ltd (“Second Applicant”) and Allen Taylor & Company Ltd (“Third Applicant”) and the Industry Research & Development Board (“First Respondent”), the Tax Concession Committee (“Second Respondent”) and the Secretary, Department of Industry Science & Tourism (“Third Respondent”) and the Commonwealth of Australia (“Fourth Respondent”). Background The question reserved for decision is “Whether the Second Applicant’s registration under Section 39J, as communicated by letter dated 25 November […]
Goodman Fiedler Wattie Ltd v Federal Commissioner of Taxation [1991] FCA 206
April 17th, 2014The issues in these appeals was the disallowance by the Commissioner of deductions claimed by the taxpayer for the income year 1982-85 inclusive. The deductions fell into two categories; payments made by the taxpayer to fund research carried on by the Queensland Institute of Technology (QIT) (the first period); and expenditure incurred thereafter by the taxpayer (the second period). Background The taxpayer was a company with carried on its business in several divisions. In August 1981 the taxpayer contracted with the […]
“SREE” v Industry R&D Board [1999]
April 15th, 2014The taxpayer was a large Australian bank that had spent considerable sums of money on the development of a computer system. It claimed that the money spent should be deductible as R&D within the meaning of s 73B of the Income Tax Assessment Act (ITAA) 1936. The commissioner, after reviewing a determination received from the Industry R&D Board found that the amount was not deductible as the software was for internal use of the bank, and therefore excluded from the […]
RACV Sales and Marketing Pty Ltd v Innovation Australia [2012] AATA 386
April 11th, 2014In the matter of RACV Sales and Marketing (RACV) Pty Ltd V Innovation Australia, the Administrative Appeals Tribunal (AAT) has upheld the decision of Innovation Australia that the company’s activities were not research and development (R&D) activities as defined in s 73B(1) of the Income Tax Assessment Act (ITAA) 1936. Background RACV was registered under s 39J of the Industry Research and Development (IR&D) Act in respect of R&D activities in each of the 8 income years 1998-1998 to 2005-2006 […]
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Melissa Doddy2022-05-31The Team at Swanson Reed are very experienced R&D Tax Advisors and gave us ongoing support with all of our R&D Claims, the consultants ensured we were always working with current legislative guidelines, gave us assistance with compiling technical and government documentation and went out their way to ensure they were with us for the entire process from beginning to end. Highly recommended to anyone who needs assistance with working through what can at times be a daunting process.
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Rob van den Bergh2022-05-31Always professional.
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News & Research
News & Research
News & ResearchThe 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 […]
2023 Annual Report for IISA: Update on R&D Tax Legal matters and litigation
Industry Innovation and Science Australia (IISA) is the government department responsible for determining whether companies’ activities meet the legislative criteria eligible under the R&D Tax Incentive. The 2022-23 Annual Report for IISA was recently released, and a section of the […]
