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Havilah Resources Ltd and Innovation and Science Australia (Taxation)   flag  1

[2020] AATA 933
Administrative Appeals Tribunal
Australia
16th April, 2020

Cases Referring to this Case

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 flag 3

Legislation Cited

Legislation Name Provision
Tax Laws Amendment (Research and Development) Bill 2010 (Cth)
Industry Research and Development Act 1986 (Cth)
Income Tax Assessment Act 1997 (Cth) s2.5, s35.5
Mining Act 1971 (SA) s25, s34, s35, s70B
Mining Regulations 2011 (SA) s30, s65

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Moreton Resources Ltd v Innovation and Science Australia [2019] FCAFC 120; (2019) 271 FCR 211 Federal Court of Australia Australia - Commonwealth 25 Jul 2019 AustLII flag 14
SAS Trustee Corporation v Miles [2018] HCA 55; (2018) 265 CLR 137; (2018) 361 ALR 206; (2018) 92 ALJR 1064 High Court of Australia Australia - Commonwealth 14 Nov 2018 AustLII flag 193
Moreton Resources Ltd and Innovation and Science Australia (Taxation) [2018] AATA 3378 Administrative Appeals Tribunal Australia 10 Sep 2018 AustLII flag 8
JLSP and Innovation Australia [2016] AATA 23 Administrative Appeals Tribunal Australia 22 Jan 2016 AustLII flag 4
Docklands Science Park Pty Ltd and Innovation Australia [2015] AATA 973; (2015) 68 AAR 42 Administrative Appeals Tribunal Australia 16 Dec 2015 AustLII flag 10
Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue [2009] HCA 41; (2009) 239 CLR 27; 260 ALR 1; (2009) 83 ALJR 1152; (2009) 73 ATR 256; [2009] ATC 20-134 High Court of Australia Australia - Commonwealth 30 Sep 2009 AustLII flag 2329
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2) [1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26 High Court of Australia Australia - Commonwealth 20 May 1998 AustLII flag 5350

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