Case Law

Royal Wins Pty Ltd and Innovation and Science Australia [2020] AATA 4320 (28 October 2020)

November 16th, 2020

Introduction: A recent decision in the AAT has affirmed a previous decision by Innovation and Science Australia (AusIndustry) finding that Activities registered under the R&D Tax Incentive were not in accordance with the legislative requirements. Background: Royal Wins Pty Ltd and Innovation and Science Australia [2020] AATA 4320 (28 October 2020) was a dispute in respect of a registration in the FY16 and FY17 periods for development of an Integrated Hybrid Gaming Algorithm and Platform. The stated objective of the […]

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Camalic Pty Ltd and Innovation and Science Australia (Taxation) [2020] AATA 1590 (3 June 2020)

July 13th, 2020

Introduction: A recent case heard in the AAT has affirmed a previous decision by Innovation and Science Australia (AusIndustry), finding that activities registered under the R&D Tax Incentive were not in accordance with the legislative requirements. Background: Camalic Pty Ltd V ISA was a dispute in respect of a registration in the FY14 and FY15 periods for development of a software predictive tool that utilises a significantly large number of multiple variables to predict an increase in value based upon […]

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Havilah Resources Ltd and Innovation and Science Australia (Taxation) [2020] AATA 933 (16 April 2020)

June 17th, 2020

Introduction: A recent case heard in the AAT has affirmed an internal review finding that Activities registered under the R&D Tax Incentive were not in accordance with the legislative requirements. The case: Havilah Resources Ltd and Innovation and Science Australia (Taxation) [2020] AATA 933 (16 April 2020) refers to R&D Activities claimed in the FY13 and FY14 periods. Background: The registered activities related to iron and gold deposits and were of an exploratory nature. The disputed core activities were: Understanding […]

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H2O Exchange Pty Ltd and Innovation and Science Australia (Taxation) [2019] AATA 4195 (14 October 2019)

October 31st, 2019

Introduction A recent case heard in the AAT has affirmed a previous decision by Innovation and Science Australia (AusIndustry) finding that Activities registered under the R&D Tax Incentive were not in accordance with the legislative requirements. The case: H2O Exchange Pty Ltd and Innovation and Science Australia (Taxation) [2019] AATA 4195 from 14 October 2019 refers to a company that registered R&D activities for the FY14 and FY15 periods. Background The project registered related to the development of an online platform for the cross-border (inter-state) trading of water […]

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