News

This page features a selection of recent cases of potential interest to our members and subscribers, as well as news updates from the Association. You can subscribe below to stay up to date with new posts.

Please note that this page is not a complete listing of all tax cases, but focuses on decisions of presidential members of the Administrative Appeals Tribunal, the Federal Court, and the High Court. Decisions may be removed from time to time.

Auctus Resources Pty Ltd v Commissioner of Taxation [2020] FCA 1096

TAXATION – relief under s. 39B of the Judiciary Act 1903 (Cth.) – where taxpayer made application to register resource extraction...

Camalic Pty Ltd and Innovation and Science Australia (Taxation) [2020] AATA 1590

TAXATION – research and development tax incentive – whether the Applicant conducted a core R&D activity in the relevant financial years –...

Havilah Resources Ltd and Innovation and Science Australia (Taxation) [2020] AATA 933

TAXATION – research and development tax offset – whether claimed activities are ‘core R&D activities’ within the meaning of Div 355 of...

Coal of Queensland Pty Ltd and Innovation and Science Australia (Taxation) [2020] AATA 126

TAXATION – research and development tax offset – activities relating to production of viable coking coal product – Fort Cooper Coal...

H2O Exchange Pty Ltd and Innovation and Science Australia (Taxation) [2019] AATA 4195

TAXATION – research and development tax offset – development of software platform for water trading – whether R&D activities are “core...