Swanson Reed News

TJM Products Pty Ltd v Industry Research and Development Board [1998]

April 10th, 2014

This matter was brought to the Federal Court of Australia by TJM Products to review the retrospective effect of the IR&D Amendment Act 1996 preventing TJM Products registration of application for R&D activities. The IR&D Board sought for a summary disposal of the application by TJM Products for an order of review under the Administrative Decision (Judicial Review) (ADJR) Act 1977. Facts The application brought by TJM Products concerned registration under s39J of the Industry Research and Development (IR&D) Act […]

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Confidential v Industry Research and Development (IR&D) Board [1997] AATA 67

April 9th, 2014

This application was brought pursuant to s 39T of the Industry Research and Development (IR&D) Act 1986 to review a decision made under s 39L, which was confirmed on review pursuant to subsection 39S(4), the hearing of a proceeding relating to a reviewable decision must take place in private and the applicant will be referred to as “Confidential”. Background Since 1985, it has been asserted, in principle, that R&D activities involving the creation of new knowledge or innovation could be […]

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NaughtsnCrosses Pty Ltd v Innovation Australia [2012] AATA 743

April 8th, 2014

NaughtsnCrosses sought a review by the Administrative Appeals Tribunal (AAT) of a decision made by the IR&D Board and affirmed on internal review by the commissioner of taxation, which deemed activities claimed as R&D by NaughtsnCross as ineligible for the R&D tax incentive. Background NaughtsnCrosses (called Absoft at the time of the events in the proceedings), claimed that it satisfied the criteria which entitled them to claim the R&D tax concessions for expenditure in the 2002/03 and 2003/04 income years […]

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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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Bryce Steele
Principal, Melbourne
Tel: (03) 9018 5778
Mob: 0435 713 493
Tom Parkhouse
Principal, Sydney
Tel: (02) 8006 0559
Mob: 0411 718 565
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
Sarah Guan
Manager, Hobart
Tel: (03) 9018 5778
Mob: 0401 262 591

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