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Case Law
Hadrian Fraval Nominees Pty Ltd and FCT [2013] AATA 127
April 22nd, 2013The 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 […]
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News & Research
News & Research
News & ResearchSwanson Reed’s Online R&D Tax Workshop – Updated March 2025
Swanson Reed has recently compiled a series of training videos providing updated material on the R&D Tax Incentive. Benefits available to companies under the R&D Tax Incentive are substantial; however, companies must suitably self-assess and document their activities. The videos […]
AusIndustry Software Sector Guidance and Hypothetical Machine Learning Case Study – February 2025
Watch this video for an insightful summary of the latest R&D Tax Incentive Industry Update, produced in February 2025: AusIndustry Software Sector Guidance and Hypothetical Machine Learning Case Study An increasing amount of software development activity in recent years focused […]
