Taxpayer Alerts
Latest Taxpayer Alerts
TA 2023/4: Research and development activities delivered by associated entities
This taxpayer alert is in relation to the ATO’s concern regarding associated entities. Specifically in instances where expenditure is incurred but not paid by the R&D entity in the relevant income year, where the expenditure is not conducted for the R&D entity but the associated entity, and where the expenditure is not classified as ‘at risk’ for the R&D entity and instead the associated entity bears the financial burden of carrying out the R&D activities.
TA 2023/5: Research and development activities conducted overseas for foreign related entities
This taxpayer alert is in relation to the ATO’s concern regarding activities conducted overseas for foreign related entities. Specifically, where the activities are not conducted for the R&D entity and are instead conducted to a significant extent for the foreign entity that does not satisfy the conditions for eligibility set out in the Income Tax Assessment Act 1997.
TA 2017/2: Claiming the Research and Development Tax Incentive for construction activities
This taxpayer alert is in relation to the ATO’s concern regarding construction activities. This specifically relates to companies claiming the R&D Tax Incentive for construction activities that do not generate new knowledge, lack a systematic progression, are conducted under contract for project owners rather than builders themselves, and where economic risks are confused with technical risks.
TA 2017/3: Claiming the Research and Development Tax Incentive for ordinary business activities
This taxpayer alert relates to the ATO’s concern regarding claiming the R&D Tax incentive for ordinary business activities that do not generate new knowledge, lack an application of the scientific method and relate directly to the production of goods.
TA 2017/4: Claiming the Research and Development Tax Incentive for agricultural activities
This taxpayer alert is in relation to the ATO’s concern regarding claim the R&D Tax Incentive for routine agricultural activities with non-experimental methods, using products, techniques and established methods that are known to work, and claiming related-party transactions without proper documentation or on an arm’s length basis.
TA 2017/5: Claiming the Research and Development Tax Incentive for software development activities
This taxpayer alert relates to the ATO’s concern that companies are claiming the R&D Tax Incentive for software development activities that apply existing knowledge, lack an experimental process to test hypotheses, do not address clear technical uncertainties, and involve reimbursed expenditure that is not ‘at risk’ for the claiming entity.
TA 2015/3: Accessing the R&D Tax Incentive for ineligible broadacre farming activities
This taxpayer alert is in relation to the ATO’s concern regarding companies claiming the R&D Tax Incentive for farming activities that use existing methodologies, involve excessive production areas relative to sample sizes, and lack a systematic progression of work, which are more consistent with commercial production than genuine R&D.
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