Please reload

H2O Exchange Pty Ltd and Innovation and Science Australia (Taxation) [2019] AATA 4195

TAXATION – research and development tax offset – development of software platform for water trading – whether R&D activities are “core R&D activities” or “supporting R&D activities” within the meaning of Division 355 of the Income Tax Assessment Act 1997 (Cth) – whether internal review for a variation of a decision can be made while the decision is under external review – whether outcome can be known or determined in advanced – whether outcome amounts to new knowledge – decision affirmed

 

Full decision here
 

Share this update
Please reload

Recent

5/205 William St
Melbourne, 3000
Australia

©2018 Tax Bar Association of Victoria