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 […]
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 […]