Industry Specific Issues

The Applicant and Industry R&D Board [1999] AATA 468

April 7th, 2014

This application was brought to the Administrative Appeals Tribunal (AAT) to review a decision by the Industry Research and Development (IR&D) Board, who determined that the applicant did not conduct eligible activities to claim the R&D tax concession. Sub-section 39T(4) of the IR&D Act 1986 provides that the hearing of a proceeding relating to a reviewable decision must take place in private. These reasons are therefore cast in such a way as to preserve the confidential identity of the applicant. […]

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North Broken Hill Ltd v Industry R&D Board [1993] AATA 254

April 4th, 2014

The AAT has upheld the IR&D Board’s decision that North Broken Hill’s activities in designing and implementing the Product Tracking System were not research and development activities for the purposes of section 73B of the Assessment Act.. Facts The Commissioner of Taxation requested the IR&D Board to give him a certificate stating whether a project, carried on by North Broken Hill and known as the “Product Tracking System” project, was an R&D activity. The IR&D Board had one of its […]

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IR&D Board v IMT Ltd [2001] FCA 85

March 27th, 2014

The respondent (IMT) brings a motion seeking an order that the matter be remitted to the Administrative Appeals Tribunal (AAT), as originally constituted (subject to the availability of the relevant members) to be determined according to law without the hearing of further evidence other than as determined by the AAT. Background: The motion arises as the consequence of the lodgement of a notice of appeal by the Industry Research and Development (IR&D) Board from the decision of the AAT on […]

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Tier Toys Limited v Commissioner of Taxation [2014] AATA 156

March 26th, 2014

The AAT has upheld the Commissioner’s decision to reduce a taxpayer’s claim for the research and development (R&D) tax offset because the latter could not prove that the disputed expenditure was incurred. Facts The taxpayer was incorporated in 2006. It registered its R&D project for the 2006/07 income tax year with AusIndustry. The R&D activities involved manufacturing a children’s multi-layered “stacker” toy using an experimental and novel injection moulding process. The taxpayer claimed expenditure that included fees for personal services […]

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