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Royal Wins Pty Ltd and Innovation and Science Australia [2020] AATA 4320 (28 October 2020)
November 16th, 2020Introduction: A recent decision 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. Background: Royal Wins Pty Ltd and Innovation and Science Australia [2020] AATA 4320 (28 October 2020) was a dispute in respect of a registration in the FY16 and FY17 periods for development of an Integrated Hybrid Gaming Algorithm and Platform. The stated objective of the […]
Software development R&D activities affirmed as ineligible by AAT in Royal Wins Pty Ltd Vs Innovation and Science Australia [2020]
November 16th, 2020A recent decision 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. Royal Wins Pty Ltd and Innovation and Science Australia [2020] AATA 4320 (28 October 2020) was a dispute in respect of a registration in the FY16 and FY17 periods for development of an Integrated Hybrid Gaming Algorithm and Platform. The stated objective of the project was […]
Updated Summary of Interaction Between Instant Asset Write-off, Temporary Full Expensing, and the R&D Tax Incentive
November 10th, 2020The Government has recently introduced and augmented stimulus measures to encourage investment and allow eligible businesses to claim an immediate deduction for the cost of an asset in the year the asset is first installed ready for use. This asset investment stimulus has taken the form of 2 programmes: Instant asset write-off provided for under section 328-180 of the INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997: applies for assets a R&D entity first acquires/installs up until 31 December 2020; applies to […]
AusIndustry Publish Redrafted Guide to Interpretation Document
November 9th, 2020AusIndustry’s original Guide to Interpretation was published in January 2016, and has been considered the primary document for detailing how AusIndustry interprets key elements of the definition of ‘R&D activities’ as defined in the legislation. Material from the Guide to Interpretation was often referred to be AusIndustry during compliance processes, and it detailed AusIndustry’s position on complex issues, such as: Assessment of the purpose for which R&D Activities were undertaken; The scope of activities that are specifically excluded from consideration as Core […]
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News & ResearchA warning for companies using AI to assist with drafting their R&D Tax Incentive Applications
Businesses are increasingly leveraging Artificial Intelligence (AI) to streamline various tasks in a bid to achieve significant time savings and efficiency gains. However, when using AI to assist in the drafting of documents that present legal obligations (such as an […]
FY25 R&D Activity Registrations Now Open and Upcoming Changes to the R&D Application Form
Companies are now able to register R&D Activities conducted during the year ended 30 June 2025 (FY25) with AusIndustry. For the FY25 period, the application process is again administered through the online AusIndustry customer portal which was introduced for the […]
