Case Law

Charles IFE Pty Ltd v Industry R&D Board [1995] AATA 224

March 3rd, 2014

In the matter of Charles IFE Pty Ltd v Industry R&D Board [1995], the Administrative Appeals Tribunal (AAT) assessed the decision of the IR&D Board that activities which Charles IFE Pty Ltd were undertaking did not satisfy the definition of R&D in Section 73B(1) of the Income Tax Assessment (ITA) Act 1936. Background: Charles IFE Pty Ltd, sought a review of a decision taken by the IR&D Board regarding their R&D activities. The IR&D Board had found that activities known […]

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Industry R&D Board v Phai See Investments Pty Ltd [2001] FCA 532

February 28th, 2014

In the case of the Industry R&D Board v Phai See Investments Pty Ltd [2001] and Industry Research and Development Board v Mainstar One Holding Pty Ltd [2001], the federal court ruled in favour of Phai See and allowed Mainstar’s application. Background: Phai See and Mainstar applied to the IR&D Board for registration in respect of the year of income ended 30 June 1996, resulting in each application being refused. Applications were made to the AAT for a review of […]

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Industry Research & Development Board v Bridgestone Australia Ltd [2001] FCA 954

February 27th, 2014

In the case of Industry Research & Development Board (IRDB) v Bridgestone Australia, the federal court ruled in favour of the IR&D Board allowing the appeal against Bridgestone. The federal court requested that the matter be remitted to the AAT to be heard and determined again by the Tribunal in accordance with law. Background: This appeal concerns the construction and application of ss 39M and 39C of the Industry Research & Development Act 1986. Bridgestone claimed to be entitled to […]

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Industry Research and Development Board [2000] FCA 979

February 26th, 2014

In the matter of Industry Research and Development (IR&D) Board v Coal & Allied Operations (C&A), the federal court ruled in favor of C&A, dismissing the IR&D Board’s application. Background: The IR&D Board declined to give a certificate in respect of some of C&A’s activities, which C&A claimed were “research and development activities”. The facts relate to C&A’s “Alluvial Lands Project”. The objective was to enable alluvial lands to be mined, and, to that end, to prevent, by the construction […]

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Swanson Reed - Specialist R&D Tax Advisors
Swanson Reed - Specialist R&D Tax Advisors
39 Google reviews
Daniel McGregor
Daniel McGregor
2022-08-11
I 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.
John
John
2022-06-15
Damian 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 Rajasingam
Rueben Rajasingam
2022-06-06
Experienced 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 Esquivel
Enrique Esquivel
2022-06-06
Damian and the team at Swanson Reed have been extremely helpfully and professional during all of our consultations. Highly recommended.
Jess at Y&C
Jess at Y&C
2022-06-03
Anatole Kononewsky
Anatole Kononewsky
2022-06-02
The 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 Toloo
Payam Toloo
2022-06-02
Damian 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 Doddy
Melissa Doddy
2022-05-31
The 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 Watson
Gary Watson
2022-05-31
We 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 Bergh
Rob van den Bergh
2022-05-31
Always professional.