not that easy IMO - from my experience unless the R&D was strictly in accordance with the determination then it is an issue. for example those "lovely" tree plantation/forestry schemes that were touted as a tax saver and great investment - the tax office was provided with details of how the schemes would operate prior to providing them with their tick of approval. The schemes were then touted as being tax office approved and sold to investors. However tax office later determined that some of these were not operated in accordance with what was "agreed" so the investors then had reassessments on their tax returns. so if ausindustry said yes then it would have been in accordance with strict guidelines and if those guidelines are not followed to a "t" then the tax office could have a case and they obviously believe they have.
anyhow wishing the company the best in having this returned to its favour.
and as for whether ausindustry should be sued - what damages have been suffered? there was a refund of monies that it might not have been entitled to so all that is occurring is a refund of those monies. if there are any penalties then there may be an action against ausindustry as that would constitute "damages" of a form.
