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Industry Specific Issues

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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North Broken Hill Ltd v Industry R&D Board [1993] AATA 254

April 4th, 2014

The AAT has upheld the IR&D Board’s decision that North Broken Hill’s activities in designing and implementing the Product Tracking System were not research and development activities for the purposes of section 73B of the Assessment Act.. Facts The Commissioner of Taxation requested the IR&D Board to give him a certificate stating whether a project, carried on by North Broken Hill and known as the “Product Tracking System” project, was an R&D activity. The IR&D Board had one of its […]

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