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| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index † | |
| Lakes Oil NL and Innovation and Science Australia (Taxation) | [2023] AATA 811 | Administrative Appeals Tribunal | Australia | 14 Apr 2023 | AustLII |
|
 3 |
| Active Sports Management Pty Ltd and Industry Innovation and Science Australia | [2023] AATA 4078 | Administrative Appeals Tribunal | Australia | 6 Dec 2023 | AustLII |
|
2 |
| GQHC and Commissioner of Taxation (Taxation) | [2024] AATA 409 | Administrative Appeals Tribunal | Australia | 16 Feb 2024 | AustLII |
|
1 |
| Active Sports Management Pty Ltd v Industry Innovation and Science Australia | [2024] FCA 1346 | Federal Court of Australia | Australia - Commonwealth | 25 Nov 2024 | AustLII |
|
|
| Absolute Vision Technologies Pty Ltd and Innovation and Science Australia (Taxation) | [2022] AATA 2319 | Administrative Appeals Tribunal | Australia | 13 Jul 2022 | AustLII |
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| Legislation Name | Provision |
| Tax Laws Amendment (Research and Development) Bill 2010 (Cth) | |
| Industry Research and Development Act 1986 (Cth) | s6, s27A, s27J, s27L, s30C, s30D, s30E |
| Income Tax Assessment Act 1997 (Cth) | s2.5, s20.5, s35.5 |
| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index † | |
| GQHC and Commissioner of Taxation (Taxation) | [2024] AATA 409 | Administrative Appeals Tribunal | Australia | 16 Feb 2024 | AustLII |
|
1 |
| Active Sports Management Pty Ltd v Industry Innovation and Science Australia | [2024] FCA 1346 | Federal Court of Australia | Australia - Commonwealth | 25 Nov 2024 | AustLII |
|
|
| Absolute Vision Technologies Pty Ltd and Innovation and Science Australia (Taxation) | [2022] AATA 2319 | Administrative Appeals Tribunal | Australia | 13 Jul 2022 | AustLII |
|
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