Free Call: 1800 792 676
Swanson Reed News
NaughtsnCrosses Pty Ltd v Innovation Australia [2012] AATA 743
April 8th, 2014NaughtsnCrosses sought a review by the Administrative Appeals Tribunal (AAT) of a decision made by the IR&D Board and affirmed on internal review by the commissioner of taxation, which deemed activities claimed as R&D by NaughtsnCross as ineligible for the R&D tax incentive. Background NaughtsnCrosses (called Absoft at the time of the events in the proceedings), claimed that it satisfied the criteria which entitled them to claim the R&D tax concessions for expenditure in the 2002/03 and 2003/04 income years […]
The Applicant and Industry R&D Board [1999] AATA 468
April 7th, 2014This application was brought to the Administrative Appeals Tribunal (AAT) to review a decision by the Industry Research and Development (IR&D) Board, who determined that the applicant did not conduct eligible activities to claim the R&D tax concession. Sub-section 39T(4) of the IR&D Act 1986 provides that the hearing of a proceeding relating to a reviewable decision must take place in private. These reasons are therefore cast in such a way as to preserve the confidential identity of the applicant. […]
North Broken Hill Ltd v Industry R&D Board [1993] AATA 254
April 4th, 2014The AAT has upheld the IR&D Board’s decision that North Broken Hill’s activities in designing and implementing the Product Tracking System were not research and development activities for the purposes of section 73B of the Assessment Act.. Facts The Commissioner of Taxation requested the IR&D Board to give him a certificate stating whether a project, carried on by North Broken Hill and known as the “Product Tracking System” project, was an R&D activity. The IR&D Board had one of its […]
IR&D Board v IMT Ltd [2001] FCA 85
March 27th, 2014The respondent (IMT) brings a motion seeking an order that the matter be remitted to the Administrative Appeals Tribunal (AAT), as originally constituted (subject to the availability of the relevant members) to be determined according to law without the hearing of further evidence other than as determined by the AAT. Background: The motion arises as the consequence of the lodgement of a notice of appeal by the Industry Research and Development (IR&D) Board from the decision of the AAT on […]
- \\ Prev
- 1
- 2
- 3
- 4
- 5
- 6
- 7
- 8
- 9
- 10
- 11
- 12
- 13
- 14
- 15
- 16
- 17
- 18
- 19
- 20
- 21
- 22
- 23
- 24
- 25
- 26
- 27
- 28
- 29
- 30
- 31
- 32
- 33
- 34
- 35
- 36
- 37
- 38
- 39
- 40
- 41
- 42
- 43
- 44
- 45
- 46
- 47
- 48
- 49
- 50
- 51
- 52
- 53
- 54
- 55
- 56
- 57
- 58
- 59
- 60
- 61
- 62
- 63
- 64
- 65
- 66
- 67
- 68
- 69
- 70
- 71
- 72
- 73
- 74
- 75
- 76
- 77
- 78
- 79
- 80
- 81
- 82
- 83
- 84
- 85
- 86
- 87
- 88
- 89
- 90
- 91
- 92
- 93
- 94
- 95
- 96
- 97
- 98
- 99
- 100
- 101
- 102
- 103
- 104
- 105
- 106
- 107
- 108
- 109
- 110
- 111
- 112
- 113
- 114
- 115
- 116
- 117
- 118
- 119
- 120
- 121
- 122
- 123
- 124
- 125
- 126
- 127
- 128
- 129
- 130
- 131
- 132
- 133
- 134
- 135
- 136
- 137
- 138
- 139
- 140
- 141
- 142
- 143
- 144
- 145
- 146
- 147
- 148
- 149
- 150
- 151
- 152
- 153
- 154
- 155
- 156
- 157
- 158
- 159
- 160
- 161
- 162
- 163
- 164
- 165
- 166
- 167
- 168
- 169
- 170
- 171
- 172
- 173
- 174
- 175
- 176
- 177
- 178
- 179
- 180
- 181
- 182
- 183
- 184
- 185
- 186
- 187
- 188
- 189
- 190
- 191
- 192
- // Next
Categories
- ATO Guidance and Materials
- AusIndustry Guidance and Materials
- Case Law
- Federal Budget 2021
- Federal Budget 2022
- Federal Budget 2024
- Federal Budget 2025
- For Accountants
- General Information
- Government Policy and Treasury
- Industry Specific Issues
- Interpretative Decisions
- Legislation and Parliamentary Matters
- R&D Tax Credit
- R&D Tax Funding Strategies
- R&D Tax Loans
- Recent News
- Tax Determinations
Archives
- November 2025
- October 2025
- September 2025
- August 2025
- July 2025
- June 2025
- May 2025
- April 2025
- March 2025
- February 2025
- January 2025
- December 2024
- November 2024
- October 2024
- September 2024
- August 2024
- July 2024
- June 2024
- May 2024
- April 2024
- March 2024
- February 2024
- January 2024
- December 2023
- November 2023
- October 2023
- September 2023
- August 2023
- July 2023
- June 2023
- May 2023
- April 2023
- March 2023
- February 2023
- January 2023
- December 2022
- November 2022
- October 2022
- September 2022
- August 2022
- July 2022
- June 2022
- May 2022
- April 2022
- March 2022
- February 2022
- January 2022
- December 2021
- November 2021
- October 2021
- September 2021
- August 2021
- July 2021
- June 2021
- May 2021
- April 2021
- March 2021
- February 2021
- January 2021
- December 2020
- November 2020
- October 2020
- September 2020
- August 2020
- July 2020
- June 2020
- May 2020
- April 2020
- March 2020
- February 2020
- January 2020
- December 2019
- November 2019
- October 2019
- September 2019
- August 2019
- July 2019
- June 2019
- May 2019
- April 2019
- March 2019
- February 2019
- January 2019
- December 2018
- November 2018
- September 2018
- July 2018
- June 2018
- May 2018
- April 2018
- March 2018
- February 2018
- January 2018
- December 2017
- November 2017
- September 2017
- August 2017
- July 2017
- June 2017
- May 2017
- April 2017
- March 2017
- February 2017
- January 2017
- December 2016
- November 2016
- October 2016
- September 2016
- August 2016
- July 2016
- June 2016
- May 2016
- April 2016
- March 2016
- February 2016
- January 2016
- December 2015
- November 2015
- October 2015
- September 2015
- August 2015
- July 2015
- June 2015
- May 2015
- April 2015
- March 2015
- February 2015
- January 2015
- November 2014
- October 2014
- September 2014
- August 2014
- July 2014
- June 2014
- May 2014
- April 2014
- March 2014
- February 2014
- January 2014
- December 2013
- November 2013
- October 2013
- September 2013
- May 2013
- April 2013
- March 2013
- September 2012
- August 2012
- June 2012
What Our Clients Say
Quick Contact
News & Research
News & Research
News & ResearchR&D Tax Mentions in Commissioner of Taxation Annual Report 2024–25
The R&D Tax Incentive (R&DTI) is co-administered by two government agencies: 1: The Department of Industry, Science and Resources on behalf of Industry Innovation and Science Australia (IISA): The department registers companies for the R&DTI program and makes findings on the eligibility […]
DISR and ATO information sessions in November 2025
DISR have announced they will be conducting a R&D Tax Incentive Registration webinar on THURSDAY 20 NOVEMBER 2025. This information session is scheduled to cover: The application process; How self-assessment works; Eligibility requirements of activities and expenditure; Record-keeping to substantiate claims. […]
