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Another case involving Moreton Resources Ltd

June 10th, 2024

Moreton Resources Ltd (currently under external administration per ASIC records) has been involved in several cases heard in the AAT and federal court regarding disputes over the company’s significate refundable R&D Tax Offset claims. Moreton Resources Ltd has also been one of the few companies to have attained a favourable outcome in a dispute with the R&D Tax regulators in recent years. The company has been involved in new AAT case recently (Moreton Resources Ltd and Commissioner of Taxation (Taxation) [2024] AATA […]

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ATO publishes DIS on AAT decision in GQHC and Commissioner of Taxation re: ATO assessment of eligibility of R&D Activities

May 1st, 2024

ATO decision impact statements (DIS) are documents which seek to advise the community of the ATO’s view on the implications of a particular court or tribunal decision. The statement provides information for taxpayers and advisers. The AAT decision of GQHC and Commissioner of Taxation (Taxation) [2024] AATA 409 was handed down in February 2024 and the ATO decision impact statement was published in April 2024. The matter is complex, and broadly involves whether the ATO may have the power to deny […]

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Court of Appeal rules the ATO is lawfully entitled to share information in case of taxpayer charged by the Commonwealth DPP for attempting to unlawfully obtain R&D tax offset

April 15th, 2024

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 proceedings against them partly by arguing that the ATO had unlawfully distributed transcripts of examinations with other government agencies (namely AusIndustry). The primary judge of the District Court agreed with the taxpayer, and the prosecution applied to the Queensland Court […]

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2023 Annual Report for IISA: Update on R&D Tax Legal matters and litigation

April 8th, 2024

Industry Innovation and Science Australia (IISA) is the government department responsible for determining whether companies’ activities meet the legislative criteria eligible under the R&D Tax Incentive. The 2022-23 Annual Report for IISA was recently released, and a section of the report provides an update on legal matters and litigation relevant to the department. When comparing the 2022-23 Annual Report with the equivalent publications from previous years, a continued decline in the number of R&D Tax disputes arising between companies and […]

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