Free Call: 1800 792 676
Swanson Reed News
Another case involving Moreton Resources Ltd
June 10th, 2024Moreton Resources Ltd (currently under external administration per ASIC records) has been involved in several cases heard in the AAT and federal court regarding disputes over the company’s significate refundable R&D Tax Offset claims. Moreton Resources Ltd has also been one of the few companies to have attained a favourable outcome in a dispute with the R&D Tax regulators in recent years. The company has been involved in new AAT case recently (Moreton Resources Ltd and Commissioner of Taxation (Taxation) [2024] AATA […]
AAT Case Finding Partially in Favour of an R&D Entity that Activities were Eligible: Moreton Resources [2022] – Video
February 24th, 2023The content of this video has been based on guidance publications released by AusIndustry and the ATO. Additional guidance material on the R&D Tax Incentive is often progressively published by the program regulators on their respective websites: ATO AusIndustry
Updated AAT Decision (Moreton Resources Ltd V IISA) Finds Some Disputed Activities Were R&D Activities
November 25th, 2022Last decade, there were a number of R&D Tax Disputes heard by the courts with the majority of decisions seeming to find in favour of the regulators that claims (most of which were large) were not eligible. The original Federal Court decision in 2019 regarding Moreton Resources Ltd and Industry Innovation and Science Australia was big news at the time, since it represented one of the few matters where a decision was ruled even partially in favour of a taxpayer. […]
Moreton Resources (Subject Of R&D Tax Disputes) Enters Voluntary Administration
June 16th, 2020Moreton Resources Ltd announced to the ASX on 10 June that the company has appointed administrators. Moreton Resources Ltd had become well publicised for its ongoing R&D tax disputes with Innovation and Science Australia: A decision by the AAT in September 2018 found in favour of Innovation and Science Australia, concluding that registered R&D Activities were not R&D Activities in accordance with the legislative criteria; A subsequent appeal to the federal court in July 2019, found in favour of Moreton […]
Categories
- ATO Guidance and Materials
- AusIndustry Guidance and Materials
- Case Law
- Federal Budget 2021
- Federal Budget 2022
- Federal Budget 2024
- Federal Budget 2025
- For Accountants
- General Information
- Government Policy and Treasury
- Industry Specific Issues
- Interpretative Decisions
- Legislation and Parliamentary Matters
- R&D Tax Credit
- R&D Tax Funding Strategies
- R&D Tax Loans
- Recent News
- Tax Determinations
Archives
- June 2026
- May 2026
- April 2026
- March 2026
- February 2026
- January 2026
- December 2025
- November 2025
- October 2025
- September 2025
- August 2025
- July 2025
- June 2025
- May 2025
- April 2025
- March 2025
- February 2025
- January 2025
- December 2024
- November 2024
- October 2024
- September 2024
- August 2024
- July 2024
- June 2024
- May 2024
- April 2024
- March 2024
- February 2024
- January 2024
- December 2023
- November 2023
- October 2023
- September 2023
- August 2023
- July 2023
- June 2023
- May 2023
- April 2023
- March 2023
- February 2023
- January 2023
- December 2022
- November 2022
- October 2022
- September 2022
- August 2022
- July 2022
- June 2022
- May 2022
- April 2022
- March 2022
- February 2022
- January 2022
- December 2021
- November 2021
- October 2021
- September 2021
- August 2021
- July 2021
- June 2021
- May 2021
- April 2021
- March 2021
- February 2021
- January 2021
- December 2020
- November 2020
- October 2020
- September 2020
- August 2020
- July 2020
- June 2020
- May 2020
- April 2020
- March 2020
- February 2020
- January 2020
- December 2019
- November 2019
- October 2019
- September 2019
- August 2019
- July 2019
- June 2019
- May 2019
- April 2019
- March 2019
- February 2019
- January 2019
- December 2018
- November 2018
- September 2018
- July 2018
- June 2018
- May 2018
- April 2018
- March 2018
- February 2018
- January 2018
- December 2017
- November 2017
- September 2017
- August 2017
- July 2017
- June 2017
- May 2017
- April 2017
- March 2017
- February 2017
- January 2017
- December 2016
- November 2016
- October 2016
- September 2016
- August 2016
- July 2016
- June 2016
- May 2016
- April 2016
- March 2016
- February 2016
- January 2016
- December 2015
- November 2015
- October 2015
- September 2015
- August 2015
- July 2015
- June 2015
- May 2015
- April 2015
- March 2015
- February 2015
- January 2015
- November 2014
- October 2014
- September 2014
- August 2014
- July 2014
- June 2014
- May 2014
- April 2014
- March 2014
- February 2014
- January 2014
- December 2013
- November 2013
- October 2013
- September 2013
- May 2013
- April 2013
- March 2013
- September 2012
- August 2012
- June 2012
What Our Clients Say
Quick Contact
News & Research
News & Research
News & ResearchNew DISR Guidance on Artificial intelligence-related R&D activities
In recent years, claims related to AI activities have increased, and as expected, DISR has published new specific guidance for the sector. The new guidance released in June 2026 complements the Hypothetical Machine Learning case study issued in 2024. Some key […]
New Federal court matter (May 2026) finds the occurrence of R&D Tax evasion schemes
A federal court case, with a judgement dated 28 May 2026 has declared that a respondent contravened s 290-50(1) of the TAA regarding several taxpayer schemes involving the R&D Tax Incentive. The R&D Tax Incentive has been a focus of the TPB […]
