Case Law

Rix’s Creek Pty Limited; Bloomfield Collieries Pty Limited and Innovation Australia [2017] AATA 645

May 26th, 2017

Introduction The case Rix’s Creek Pty Limited; Bloomfield Collieries Pty Limited and Innovation Australia [2017] AATA 645, refers to two related mining companies which registered and claimed for the R&D Tax Concession for the years 2008 to 2012. After reviews were conducted on the claimed activities, Innovation and Science Australia found that the majority of the activities were not eligible for the R&D assistance. The respective companies opposed this decision and applied to the Administrative Appeals Tribunal for an independent […]

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VDRZ and Innovation Australia [2017] AATA 123

May 25th, 2017

Introduction Tribunal: Justice D Kerr, President Date: 27 January 2017 Place: Sydney The proceeding involved a dispute regarding VDRZ’s entitlement to research and development tax concessions in accordance with s 39J of the Industry Research and Development Act 1986 (Cth) (the Act). It was referred for conciliation pursuant to s 34A of the Administrative Appeals Tribunal Act 1975 (ATT Act) on 21 September 2016. Background Conciliation was conducted by Senior Member Lazanas on 12 December 2016. An agreement was reached […]

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DZXP, KRQD and QJJS v Innovation and Science Australia [2017] AATA 576

May 25th, 2017

Introduction In the case of DZXP, KRQD and QJJS v Innovation and Science Australia [2017] AATA 576, Innovation Australia’s decision to evaluate the application of DZXP, KRQD and QJJS R&D as unsuccessful was contested by the respective companies and subsequently taken to Tribunal. Innovation Australia’s position, with respect to this, was that by virtue of the operation of s 31 of the Industry Research and Development Act 1986 (IR&D Act), the outcome of any review by the Tribunal will be […]

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Silver Mines Limited and Minister for Infrastructure and Regional Development [2016] AATA 707

October 31st, 2016

The AAT has affirmed the decision of the Minister for Infrastructure and Regional Development not to exercise the discretion under the Industry Research and Development Act 1986 to grant the taxpayer an extension of time to register for R&D tax concessions for an engineering “conceptual process study” in relation to its silver mining  activities. In 2014, Silver Mines Limited applied to register its past R&D activities for the 2010-11 [under the R&D Tax Concession] and 2011-12 [under the R&D Tax […]

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