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Case Law
Bartercard Australia Pty Ltd and Commissioner of Taxation [2010] AATA 1058
March 10th, 2014Regarding the matter of Bartercard Australia and Commissioner of Taxation, the Administrative Appeals Tribunal (AAT) assessed what classified as income for Bartercard under the Income Tax Assessment (ITA) Act 1997 and whether expenditure by Bartercard on R&D was deductible under the special rules in s. 73B of the ITA Act 1936. Background: Bartercard received payments from terminating members in the total sum of $711,053.31 for the year ended 30 June 2002 and total $623,532.06 for the year ended 30 June […]
Commissioner of Taxation and Zoffanies Pty Ltd [2002] AATA 758
March 6th, 2014This matter concerns an application made by Zoffanies to the Administrative Appeals Tribunal (AAT) for the review of a decision of the Commissioner of Taxation to disallow Zoffanies objection against an Income Tax Assessment for the Substituted Accounting Period ending on 30 September 1992 (in lieu of the year ending on 30 June 1992). Background: Zoffanies, a subsidiary company of Macquarie Bank Ltd, claimed it was entitled to an allowable deduction of $109,947 which was part of a loss of […]
Mobil Oil Australia Ltd v Industry R&D Board [1995] AATA 133
March 5th, 2014In the matter of Mobil Oil Australia Ltd v Industry R&D Board, the Administrative Appeals Tribunal (AAT) assessed whether activities undertaken by Mobil Oil met the eligibility requirements of R&D under s. 73B (1) of the Income Tax Assessment (ITA) Act 1986. Background: Mobil Oil Australia Ltd sought a review of part of a decision by the IR&D Board that the activities known as the Arab Light/Gippsland Crude project undertaken by Mobil Oil (“the refinery trial”) did not meet the […]
Fermenter; Distiller v Industry Research and Development Board [2000] AATA 888
March 4th, 2014In the matter of “Fermenter”, “Distiller” and Industry Research and Development (IR&D) Board, the Administrative Appeals Tribunal (AAT) assessed the decision of the IR&D Board regarding the applicants entitlement to a favourable certificate under s. 39L of the Industry Research and Development (IR&D) Act 1986. Background: The first applicant, “Fermenter” was concerned in a project for the development of the manufacture of ethanol from wheat starch waste by fermentation. The second applicant, “Distiller”, was involved in a similar development using […]
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Daniel McGregor2022-08-11I have been using Swanson Reed for my clients for more than a decade. Having a specialist firm that can provide practical and commercial advice that produces real outcomes is very important and we have received great feedback from our clients. Highly recommended.
John2022-06-15Damian and the rest of the team at Swanson Reed have been supporting us for several years. We always appreciate their insights, expertise, and efforts.
Rueben Rajasingam2022-06-06Experienced responsive Team. They have been a great help to me and my company navigate the R&D tax claim process and have provided invaluable advice.
Enrique Esquivel2022-06-06Damian and the team at Swanson Reed have been extremely helpfully and professional during all of our consultations. Highly recommended.
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Anatole Kononewsky2022-06-02The Swanson Reed team have provided our company with exceptional professional advice and assistance for all of our R&D claims for many years - have always achieved great results with excellent value for their services.
Payam Toloo2022-06-02Damian Smyth and his team are very helpful, supportive and experts in their field of R&D Tax claims. I'm always happy with the work they do and been a customer of their for over 5 years.
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.
Gary Watson2022-05-31We can highly recommend Swanson and Reed as an R & D accountant. We have worked with them for several years now as they make our R & D claim so easy and communicate quickly with both us and our accountant.
Rob van den Bergh2022-05-31Always professional.
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News & Research
News & Research
News & Research30 April Statutory Deadline for FY23 R&D Claims – One Week to Go
There is one week to go until the deadline for FY23 R&D Registrations. Companies seeking to register R&D Activities conducted during the Year Ended 30 June 2023 (companies that have a Standard YE for tax) who are yet to do […]
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 […]
