This 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 […]
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 […]
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 […]
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. […]