In May 2025, Careteq Limited (ASX: CTQ) a clinical healthtech company specialising in medication management and clinical governance solutions announced details of a disputed R&D claim.The May 2025 announcement noted that Careteq: ‘advises that it has been issued with amended assessments from the Australian Taxation Office (ATO) in relation to claims made under the Australian government’s Research and Development Research and Development Tax Incentive (R&D Tax Incentive) for the financial years ended 30 June 2021, 2022 and 2023 (Amended Assessments). The Amended […]
On the 18 September 2025, The Administrative Review Tribunal of Australia (ART) handed down its decision on Ultimate Vision Inventions Pty Ltd (UVI) v Industry Innovation and Science Australia (IISA). The matter may be familiar to those who follow R&D Tax dispute cases. The history is broadly: The matter was originally heard in the Administrative Appeal Tribunal (AAT) in a 2019 decision which found the activities not to be eligible R&D Activities; The company then appealed the decision to the Federal Court of […]
In June 2025, The Australian posted an article about a private group alleged to have operated a ‘false mining operation’ that led to the generation of substantial refunds for GST and Refundable R&D Tax Offset credits. The Australian has this week has posted an update on proceedings that: Lawyers appearing for the ATO told the Federal Court recently that letters have been issued to the company taxpayers notifying them that winding up steps are being taken against them; The ATO have alleged there […]
An AAT decision handed down in December 2023 (Active Sports Management Pty Ltd and Industry Innovation and Science Australia) previously found that activities in respect of development of a customised basketball shoe were not eligible under the R&D Tax Incentive. It was found in the AAT case that, “none of the Claimed Activities were core R&D activities within the meaning of subsection 355-25(1) of the ITAA 1997..” ACTIVE SPORTS MANAGEMENT PTY LTD applied to the federal court to appeal the decision and the Federal […]