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JLSP and Innovation Australia 4

Administrative Appeals Tribunal

Australia

22nd January, 2016

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
PKWK and Innovation and Science Australia (Taxation)	[2021] AATA 706	Administrative Appeals Tribunal	Australia	24 Mar 2021	AustLII		3
Havilah Resources Ltd and Innovation and Science Australia (Taxation)	[2020] AATA 933	Administrative Appeals Tribunal	Australia	16 Apr 2020	AustLII		1
Ultimate Vision Inventions Pty Ltd and Innovation and Science Australia (Taxation)	[2019] AATA 1633	Administrative Appeals Tribunal	Australia	27 Jun 2019	AustLII		3
Moreton Resources Ltd and Innovation and Science Australia (Taxation)	[2018] AATA 3378	Administrative Appeals Tribunal	Australia	10 Sep 2018	AustLII		8

Legislation Cited

Legislation Name	Provision
Laws Amendment (Research and Development) Bill 2010 (Cth)
Administrative Appeals Tribunal Act (Cth)	s42C, s42D, s43
Industry Research and Development Act 1986 (Cth)	s6, s26, s28A, s30D, s30E
Income Tax Assessment Act 1997 (Cth)	s2.5, s35.5, s70.5

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