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Active Sports Management Pty Ltd and Industry Innovation and Science Australia 2

[2023] AATA 4078

Administrative Appeals Tribunal

Australia

6th December, 2023

Cases Referring to this Case

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

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)

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Royal Wins Pty Ltd and Innovation and Science Australia	[2020] AATA 4320	Administrative Appeals Tribunal	Australia	28 Oct 2020	AustLII		5
Rix ’ s Creek Pty Ltd; Bloomfield Collieries Pty Ltd and Innovation Australia	[2017] AATA 645	Administrative Appeals Tribunal	Australia	10 May 2017	AustLII		7
Docklands Science Park Pty Ltd and Innovation Australia	[2015] AATA 973; (2015) 68 AAR 42	Administrative Appeals Tribunal	Australia	16 Dec 2015	AustLII		10
Active Sports Management Pty Ltd v Industry Innovation and Science Australia	[2024] FCA 1346	Federal Court of Australia	Australia - Commonwealth	25 Nov 2024	AustLII
Coal of Queensland Pty Ltd v Innovation and Science Australia	[2021] FCAFC 54; (2021) 285 FCR 286	Federal Court of Australia	Australia - Commonwealth	23 Apr 2021	AustLII		6

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