Case Law

Hadrian Fraval Nominees Pty Ltd and FCT [2013] AATA 127

April 22nd, 2013

The Australian Taxation Office (ATO) recently drew specific attention to the case of Hadrian Fraval Nominees Pty Ltd v Commissioner of Taxation in its Large Business Bulletin released in September 2013. Facts The Tribunal affirmed the Commissioner’s decision that Hadrian Fraval Nominees Pty Ltd (HFN) was not entitled to claim the R&D Tax Concession for the 2004 year, and in the 2005 year HFN was entitled to an amount significantly less than was claimed.  As a result, the AAT imposed penalties at the […]

Read More

Email this job