Case Law

New Federal court matter (May 2026) finds the occurrence of R&D Tax evasion schemes

June 5th, 2026

A federal court case, with a judgement dated 28 May 2026 has declared that a respondent contravened s 290-50(1) of the TAA regarding several taxpayer schemes involving the R&D Tax Incentive. The R&D Tax Incentive has been a focus of the TPB and ATO in recent years, with several published matters involving the promotion and misuse of the incentive to make aggressive or invalid claims. Substantial penalties can be imposed and should significantly deter advisors and companies seeking to misuse the benefits available […]

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Large ASX listed Agribusiness provides update on R&D Tax Dispute

February 24th, 2026

In its interim financial report released in February 2026, Inghams Group Limited (ASX: ING) provided an update on an R&D Tax matter. This matter was previously reported in the media last year. The February 2026 ASX release notes: Inghams has been undergoing an audit by the Australian Taxation Office (‘ATO’). The ATO has asserted that Inghams’ R&D tax offset claims require adjustment under the Income Tax Assessment Act 1997 for each of the income years 2019, 2020 and 2021 (the […]

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ASX listed healthcare company provides update on R&D Tax Dispute

October 20th, 2025

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 […]

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ART decision (Ultimate Vision Inventions Pty Ltd) finds R&D Activities not eligible.

October 3rd, 2025

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 […]

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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.
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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.
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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.
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