R&D Tax Incentives: the Full Court’s decision in Moreton Resources Ltd v Innovation and Science Australia [2019] FCAFC 120

12Aug2019

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The Full Court’s recent decision in Moreton Resources Ltd v Innovation and Science Australia [2019] FCAFC 120 has significant implications for the application of the R&D tax offset and, particularly, removed an interpretative barrier that may have previously prevented companies accessing R&D tax incentives.