T.D.S BIZ PTY LTD and Commissioner of Taxation (Taxation) [2022] AATA 3543

TAXATION – R&D tax incentive – whether the applicant is entitled to the R&D tax incentive in relation to its supporting R&D activities – whether the applicant is liable for an administrative penalty – whether remission is warranted – relevant law and material considered – applicant not entitled to R&D tax incentive – applicant liable for administrative penalty – decision under review affirmed.

Full decision here