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 […]
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 […]
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 […]