Case Law

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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JLSP and Innovation Australia [2016] AATA 23

January 27th, 2016

In the case of JLSP v Innovation Australia [2016] AATA 23 the Administrative Appeals Tribunal (AAT) considered whether particular activities conducted by the applicant are “core R&D activities” within s 355-25(1) of the Income Tax Assessment Act 1997 (the ITAA 1997). Specifically, the matter sought to assess whether a clinical trial carried out in accordance with a contractual agreement was conducted for the purpose of generating new knowledge. Background The applicant company is an Australian-based entity in an international corporate […]

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Docklands Science Pty Ltd and Innovation Australia [2015] AATA 973

January 11th, 2016

In the case of Docklands Science Pty Ltd and Innovation Australia [2015] AATA 973, the Administrative Appeals Tribunal (AAT) has determined that activities conducted by the taxpayer were not R&D activities as there was insufficient documentation to support the claim. Background Three projects were registered for work claimed to be conducted with the CSIRO and other contractors: nanoparticles; geopolymer engineered products; and environmental engine. AusIndustry conducted a review of the registration and concluded that the activities were not core R&D […]

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Commissioner of Taxation v Desalination Technology Pty Ltd

July 9th, 2015

AAT Decision – Desalination Technology Pty Ltd v FCT Click Here Federal Court Decision – FCT v Desalination Technology Click Here Commissioner of Taxation v Desalination Technology Pty Limited [2015] FCAFC 96 After previously dismissing the appeal, the Full Court of the Federal Court has allowed the Commissioner to appeal the decision of the AAT in Desalination Technology Pty Ltd and FCT [2013] AATA 846.  The AAT previously held that the taxpayer had incurred expenditure payable to a related party […]

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