Swanson Reed Online R&D Tax Workshop Series

  • Benefits available to companies under the R&D Tax Incentive are substantial, however, there are
    specific requirements on eligibility and documentation.
  • To help companies and their tax agents better understand the R&D Tax Incentive, we have
    published a series of videos for companies registering R&D Activities. The videos within our series
    seek to explain key guidance publications and principles used by the ATO and AusIndustry during
    their compliance assessments. In some cases they also cover decisions handed down by courts
    and tribunals on R&D Tax Incentive disputes.
  • The Tax Practitioners Board (TPB) and other professional associations have varying and changing policies on CPD which may allow use of computer/internet-assisted courses, audiotape or videotape packages to meet required CPD hours. You should check the CPD policies of the TPB and your specific professional association regularly as they may vary and change.

 


Swanson Reed videos released March 2024:

ATO Alert TA 2023/4 Research and Development Activities Delivered by Associated Entities

ATO Alert TA 2023/5 Research and Development Activities Conducted Overseas for Foreign Related Entities

AAT Case Active Sports Management Pty Ltd and Industry Innovation and Science Australia [2023] AATA 4078

AAT Case Lakes Oil N.L. and Industry Innovation and Science Australia [2023]

Research and Development Software Sector Guidance Update May 2023

New Requirements to Publish R&D Expenditure Claim Information in 2024

AAT Case Finding in Favor of ATO for a Company Claiming Overseas Moulds/Assembly etc. without an Overseas Finding:  T.D.S BIZ  [2022].  This AAT decision has now been affirmed by Federal Court

 

Swanson Reed videos released March 2023:

Changes to Clawback Mechanisms for FY22 based on ATO Guidance Released November 2022

Updates on Software Activity based on AusIndustry Guidance released April 2022

Time Limits for Lodgement and Extensions

New Clinical Trials Determination

AAT Case Finding Partially in Favour of an R&D Entity that Activities were Eligible: Moreton Resources [2022]

AAT Case Finding in Favour of AusIndustry that Activities were Not Eligible: Absolute Vision Technologies [2022]

AAT Case Finding in Favor of ATO for a Company Claiming Overseas Moulds/Assembly etc. without an Overseas Finding:  T.D.S BIZ  [2022]

 

Swanson Reed videos released March 2022:

Changes to R&D Tax Incentive and Offset Calculations Commencing 1 July 2021 (for FY22)

Identification and Assessment of R&D Activities

Summary of AusIndustry’s Refreshed Guide to Interpretation

Substantiation of R&D Expenditure and ATO Documentation Expectations

Substantiation of R&D Activities and AusIndustry Documentation Expectations

AAT Case finding in favor of R&D Entity that activities were eligible: PKWK and Innovation and Science Australia (Taxation) [2021]

Guide to Findings and Approval for Overseas R&D

Content for these videos has been based on the relevant AusIndustry and ATO guidance publications which are referenced within. More information is available on their websites: