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2023 Annual Report for IISA: Update on R&D Tax Legal matters and litigation

April 8th, 2024

Industry Innovation and Science Australia (IISA) is the government department responsible for determining whether companies’ activities meet the legislative criteria eligible under the R&D Tax Incentive. The 2022-23 Annual Report for IISA was recently released, and a section of the report provides an update on legal matters and litigation relevant to the department. When comparing the 2022-23 Annual Report with the equivalent publications from previous years, a continued decline in the number of R&D Tax disputes arising between companies and […]

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New AAT Case: GQHC and ATO Considers Feedstock Provisions and Scope of ATO Power to Assess Activity Eligibility in Absence of AusIndustry Finding

March 18th, 2024

A new AAT case dated 16 February 2024 (GQHC and Commissioner of Taxation (Taxation) [2024] AATA 409), considered a situation where the ATO determined a company had not engaged in eligible R&D activities, but where no findings had been made by AusIndustry, who usually has jurisdiction over activity assessment. The matter considered jurisdiction issues of: whether the Commissioner has the power to assess or make decisions as to whether a company’s registered activities consist of eligible “R&D activities” as defined […]

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High Court Denies Special Leave to the Commonwealth on Behalf of Employees

November 28th, 2023

Various laws determine the manner in which a company’s assets are distributed to employees and creditors in the event of an insolvency event. In a decision handed down by the New South Wales Supreme Court in 2022,  the order of priority of payments in a winding up where employee debts and secured creditor claims exist was considered. The matter was Spitfire Corporation Limited (in liquidation) and Aspirio Pty Ltd (in liquidation) [2022] NSWSC 340. The court considered whether Refundable R&D […]

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Federal Court Decision re: R&D Entity Claiming Overseas Components Without an Overseas Finding

July 13th, 2023

As noted on the Swanson Reed blog in November 2022, an AAT decision handed down in October 2022 (T.D.S BIZ PTY LTD and Commissioner of Taxation) considered the case of an R&D Entity attempting to claim the cost of overseas moulds, fabrication, CAD and assembly within their R&D Tax Incentive claim without having first attained an Overseas Finding from AusIndustry. This was one of the only administrative decisions to consider the specific issue of: Is R&D expenditure related to the […]

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