Case Law

ATO Release Decision Impact Statement on Auctus Resources Pty Ltd Case (Administrative Recovery of R&D Offset )

October 18th, 2021

Background On 12 October 2021 the ATO issued a Decision Impact Statement relating to the decision handed down by the Full Federal Court in Auctus Resources Pty Ltd v Commissioner of Taxation [2020] FCA 1096. The case involved a ‘self-assessed’ claim for an R&D tax offset refund of $2,269,336 made by Auctus Resources Pty Ltd (Auctus Resources) for the 2012-13 financial year. The refund payment was made by the Commissioner of Taxation (the Commissioner) to Auctus Resources using an automated […]

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PWK and ISA: AAT Finds in Favour of R&D Entity Over Disputed Activity Eligibility

June 7th, 2021

A recent AAT case (PKWK and Innovation and Science Australia (Taxation) [2021] AATA 706 (24 March 2021)) has found in favour of the R&D entity in a dispute over eligibility. The dispute related to a registration of activities for the financial year ended 30 June 2015 in respect of a registration for the following: Core Activity 1.1: Process design, modelling and mechanical design in respect of a soil treatment facility using pyrolysis technology; Supporting Activity 1.1.1: Project evaluation and documentation; Supporting Activity […]

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H2O Exchange Pty Ltd v Innovation and Science Australia [2021] FCA 11 (22 January 2021)

February 8th, 2021

Introduction In October 2019 a decision was reached by the AAT in the matter of H2O Exchange Pty Ltd and Innovation and Science Australia. The matter related to dispute of 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 The disputed project registered related to the development of an online platform for the cross-border trading of water entitlements and allocations, that could […]

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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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