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RACV Sales and Marketing Pty Ltd v Innovation Australia [2012] AATA 386
April 11th, 2014In the matter of RACV Sales and Marketing (RACV) Pty Ltd V Innovation Australia, the Administrative Appeals Tribunal (AAT) has upheld the decision of Innovation Australia that the company’s activities were not research and development (R&D) activities as defined in s 73B(1) of the Income Tax Assessment Act (ITAA) 1936. Background RACV was registered under s 39J of the Industry Research and Development (IR&D) Act in respect of R&D activities in each of the 8 income years 1998-1998 to 2005-2006 […]
TJM Products Pty Ltd v Industry Research and Development Board [1998]
April 10th, 2014This 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 […]
Confidential v Industry Research and Development (IR&D) Board [1997] AATA 67
April 9th, 2014This 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 […]
NaughtsnCrosses Pty Ltd v Innovation Australia [2012] AATA 743
April 8th, 2014NaughtsnCrosses 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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News & Research
News & ResearchCochlear Comments on Australian R&D Tax and Innovation Policy
A recent article in The Australian has outlined comments from Dig Howitt, CEO of Cochlear, who believes Australia is at a crossroads when it comes to commercialising new innovative products. Howitt noted the country’s current tax regime hinders research and development […]
ATO Release First R&D Tax Incentive Transparency Reporting Data
As now required by law, The Australian Taxation Office (ATO) has released its first annual Research and Development (R&D) tax transparency report on entities claiming the R&D tax offset. The information the ATO published includes: name of the R&D entity […]
