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Ultimate Vision Inventions Pty Ltd and Innovation and Science Australia (Taxation) [2019] AATA 1633 (27 June 2019)

July 9th, 2019

Introduction A recent case heard 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. The case: Ultimate Vision Inventions Pty Ltd and Innovation and Science Australia (Taxation) [2019] AATA 1633 refers to a company that registered R&D activities for the FY14 and FY15 periods. Background The project related to the development of an integrated health and fitness program and cloud-based […]

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Moreton Resources Ltd and Innovation and Science Australia (Taxation) [2018] AATA 3378 (10 September 2018)

September 18th, 2018

Introduction The case Moreton Resources Ltd and Innovation and Science Australia (Taxation) [2018] AATA 3378 refers to a mining company that registered R&D activities for the years 2012, 2013 and 2014. After an examination of the registrations, Innovation and Science Australia (ISA) determined that these activities were ineligible for the R&D Tax Incentive. The company had been subject to a number of adverse compliance reviews under the old R&D Concession, however they continued to claim. Background On 14 May 2015, […]

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Rix’s Creek Pty Limited; Bloomfield Collieries Pty Limited v Innovation Australia [2017] AATA 645

May 26th, 2017

Introduction The case Rix’s Creek Pty Limited; Bloomfield Collieries Pty Limited and Innovation Australia [2017] AATA 645, refers to two related mining companies which registered and claimed for the R&D Tax Concession for the years 2008 to 2012. After reviews were conducted on the claimed activities, Innovation and Science Australia found that the majority of the activities were not eligible for the R&D assistance. The respective companies opposed this decision and applied to the Administrative Appeals Tribunal for an independent […]

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VDRZ and Innovation Australia [2017] AATA 123

May 25th, 2017

Introduction Tribunal: Justice D Kerr, President Date: 27 January 2017 Place: Sydney The proceeding involved a dispute regarding VDRZ’s entitlement to research and development tax concessions in accordance with s 39J of the Industry Research and Development Act 1986 (Cth) (the Act). It was referred for conciliation pursuant to s 34A of the Administrative Appeals Tribunal Act 1975 (ATT Act) on 21 September 2016. Background Conciliation was conducted by Senior Member Lazanas on 12 December 2016. An agreement was reached […]

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