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R&D: navigating disputes

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Published on 01 Aug 22 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The fundamental question in the vast majority of claims under the research and development tax incentive is whether the relevant activities constitute eligible R&D activities. The complexity and integral nature of the eligibility provisions have resulted in a number of decisions considering the operation and application of the provisions, mostly in favour of Industry, Innovation and Science Australia. Nevertheless, two recent decisions, Moreton Resources and PKWK were found in favour of the taxpayer claimants. This article will provide a summary of recent decisions concerning the eligibility provisions, and explore the significance of Moreton Resources and PKWK, what distinguished them from other decisions and what they mean for the future of R&D disputes.

Author profile

Stephen Chen CTA
Stephen Chen, CTA, is a Partner in the MinterEllison tax practice, specialising in Tax Controversy. Stephen advises a significant number of the world’s largest organisations on managing their tax audits and disputes. Stephen also frequently instructs in high profile Australian tax litigation for taxpayers in all jurisdictions. - Current at 05 June 2025
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