Swanson Reed News

HZXD and Innovation Australia [2010] AATA 879

March 7th, 2014

In the matter of HZXD and Innovation Australia, the Administrative Appeals Tribunal (AAT) reviewed the decision of Innovation Australia that a biometric project developed by HZXD did not satisfy the definition of R&D as defined in s. 73B (1) of the Income Tax Assessment (ITA) Act 1936. Background: The applicant, a company, as part of their income tax return had made a claim under the R&D Tax concession for their project entitled “Development of Face Recognition Car Parking ASP System”. […]

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Commissioner of Taxation and Zoffanies Pty Ltd [2002] AATA 758

March 6th, 2014

This matter concerns an application made by Zoffanies to the Administrative Appeals Tribunal (AAT) for the review of a decision of the Commissioner of Taxation to disallow Zoffanies objection against an Income Tax Assessment for the Substituted Accounting Period ending on 30 September 1992 (in lieu of the year ending on 30 June 1992). Background: Zoffanies, a subsidiary company of Macquarie Bank Ltd, claimed it was entitled to an allowable deduction of $109,947 which was part of a loss of […]

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Mobil Oil Australia Ltd v Industry R&D Board [1995] AATA 133

March 5th, 2014

In the matter of Mobil Oil Australia Ltd v Industry R&D Board, the Administrative Appeals Tribunal (AAT) assessed whether activities undertaken by Mobil Oil met the eligibility requirements of R&D under s. 73B (1) of the Income Tax Assessment (ITA) Act 1986. Background: Mobil Oil Australia Ltd sought a review of part of a decision by the IR&D Board that the activities known as the Arab Light/Gippsland Crude project undertaken by Mobil Oil (“the refinery trial”) did not meet the […]

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Fermenter; Distiller v Industry Research and Development Board [2000] AATA 888

March 4th, 2014

In the matter of “Fermenter”, “Distiller” and Industry Research and Development (IR&D) Board, the Administrative Appeals Tribunal (AAT) assessed the decision of the IR&D Board regarding the applicants entitlement to a favourable certificate under s. 39L of the Industry Research and Development (IR&D) Act 1986. Background: The first applicant, “Fermenter” was concerned in a project for the development of the manufacture of ethanol from wheat starch waste by fermentation. The second applicant, “Distiller”, was involved in a similar development using […]

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Bryce Steele
Principal, Melbourne
Tel: (03) 9018 5778
Mob: 0435 713 493
Tom Parkhouse
Principal, Sydney
Tel: (02) 8006 0559
Mob: 0435 713 493
Andy Nguyen
Principal, Brisbane
Tel: (07) 3221 1499
Mob: 0407 750 249
Kieu McKellar
Manager, Adelaide
Tel: (08) 8121 7850
Mob: 0435 713 493
David Greatwich
Principal, Perth
Tel: (08) 9340 3745
Mob: 0468 386 250
Krishna Gungaram
Manager, Hobart
Tel: (03) 9018 5778
Mob: 0435 713 493



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