R&D Tax Incentive Statistics within Commissioner of Taxation Annual Report

The ATO have recently released their annual report for the FY21 period, which is designed to inform parliament, stakeholders and the community about how the ATO have administered the tax and superannuation systems. Within the report are final statistics on […]

ATO Release Decision Impact Statement on Auctus Resources Pty Ltd Case (Administrative Recovery of R&D Offset )

Background On 12 October 2021 the ATO issued a Decision Impact Statement relating to the decision handed down by the Full Federal Court in Auctus Resources Pty Ltd v Commissioner of Taxation [2020] FCA 1096. The case involved a ‘self-assessed’ […]