Swanson Reed News

Industry Research & Development Board v Bridgestone Australia Ltd [2001] FCA 954

February 27th, 2014

In the case of Industry Research & Development Board (IRDB) v Bridgestone Australia, the federal court ruled in favour of the IR&D Board allowing the appeal against Bridgestone. The federal court requested that the matter be remitted to the AAT to be heard and determined again by the Tribunal in accordance with law. Background: This appeal concerns the construction and application of ss 39M and 39C of the Industry Research & Development Act 1986. Bridgestone claimed to be entitled to […]

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Industry Research and Development Board [2000] FCA 979

February 26th, 2014

In the matter of Industry Research and Development (IR&D) Board v Coal & Allied Operations (C&A), the federal court ruled in favor of C&A, dismissing the IR&D Board’s application. Background: The IR&D Board declined to give a certificate in respect of some of C&A’s activities, which C&A claimed were “research and development activities”. The facts relate to C&A’s “Alluvial Lands Project”. The objective was to enable alluvial lands to be mined, and, to that end, to prevent, by the construction […]

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Industry Research & Development Board v Unisys Information Services Australia Pty Ltd [1997] FCA 777

February 24th, 2014

In the case of Industry Research & Development Board v Unisys Information Services Australia, the Commissioner ruled in favour of the Administrative Appeals Tribunal (AAT), finding that there was no intention to exclude the de minimis principle in the interpretation of sections 705-35 and 104-626 of the Income Tax Assessment Act 1997 (ITAA 1997). Background The decision of the AAT was that Unisys is entitled to a favourable certificate under s39L of the Industry Research & Development Act 86. The […]

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R&D Tax Incentive Deadline is Drawing Near

February 10th, 2014

Companies with a June year end that wish to claim the R&D Tax Incentive for activities conducted in the 2014 financial year need to register before 30 April 2015 to be eligible to claim. The R&D Tax Incentive can provide generous support in offsetting some of the costs of R&D to help your company undertake R&D activities and develop new products, services and processes. There are a few misconceptions surrounding the R&D Tax Incentive that may prevent some companies from […]

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Bryce Steele
Principal, Melbourne
Tel: (03) 9018 5778
Mob: 0401 997 584
Tom Parkhouse
Principal, Sydney
Tel: (02) 8006 0559
Mob: 0411 718 565
Andy Nguyen
Principal, Brisbane
Tel: (07) 3221 1499
Mob: 0407 750 249
Sophie Mercer
Principal, Adelaide
Tel: (08) 8121 7850
Mob: 0435 713 493
David Greatwich
Principal, Perth
Tel: (08) 9340 3745
Mob: 0468 386 250
Myriam Risch
Manager, Hobart
Tel: (03) 9018 5778
Mob: 0401 262 591

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