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December, 2024

New Federal Court Decision re: Active Sports Management Pty Ltd finds R&D Activities not eligible

December 2nd, 2024

An AAT decision handed down in December 2023 (Active Sports Management Pty Ltd and Industry Innovation and Science Australia) previously found that activities in respect of development of a customised basketball shoe were not eligible under the R&D Tax Incentive. It was found in the AAT case that, “none of the Claimed Activities were core R&D activities within the meaning of subsection 355-25(1) of the ITAA 1997..” ACTIVE SPORTS MANAGEMENT PTY LTD applied to the federal court to appeal the decision and the Federal […]

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Tech Industry Leaders Petition to PM Lobbying Against R&D Tax Reforms

August 24th, 2020

Reports have emerged that the chiefs of Australia’s leading technology companies collaborated in sending a joint letter to Prime Minister Scott Morrison on Friday. The letter was signed by leaders at Atlassian, Canva, Airwallex, Culture Amp, StartupAUS, Prospa, Freelancer, NextDC among others. The letter has expressed particular concerns regarding: Australian investment in research and development lagging behind peer OECD nations; The proposed reforms to reduce the R&D Tax Offset; The retrospective implementation of the reforms, if passed as law; A […]

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Concerns Over Consultation Process for R&D Tax Reform Bill

March 9th, 2020

A reform bill proposing controversial changes to the R&D Tax Incentive for FY20 is currently being considered by the Senate. This bill is a slightly modified version of a previous reform bill (Treasury Laws Amendment (Making Sure Multinationals Pay Their Fair Share of Tax in Australia and Other Measures) Bill 2018), which did not pass through the Senate last year. A Senate Economics Legislation Committee recommended in February 2019 that this bill should be deferred from consideration until further analysis […]

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DZXP, KRQD and QJJS v Innovation and Science Australia [2017] AATA 576

May 25th, 2017

Introduction In the case of DZXP, KRQD and QJJS v Innovation and Science Australia [2017] AATA 576, Innovation Australia’s decision to evaluate the application of DZXP, KRQD and QJJS R&D as unsuccessful was contested by the respective companies and subsequently taken to Tribunal. Innovation Australia’s position, with respect to this, was that by virtue of the operation of s 31 of the Industry Research and Development Act 1986 (IR&D Act), the outcome of any review by the Tribunal will be […]

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