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Lakes Oil NL and Innovation and Science Australia (Taxation)   flag  3

[2023] AATA 811
Administrative Appeals Tribunal
Australia
14th April, 2023

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Active Sports Management Pty Ltd and Industry Innovation and Science Australia [2023] AATA 4078 Administrative Appeals Tribunal Australia 6 Dec 2023 AustLII flag 2
GQHC and Commissioner of Taxation (Taxation) [2024] AATA 409 Administrative Appeals Tribunal Australia 16 Feb 2024 AustLII flag 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 flag

Legislation Cited

Legislation Name Provision
Laws Amendment (Research and Development) Bill 2010 (Cth)
Administrative Appeals Tribunal Act 1975 (Cth) s25
Acts Interpretation Act 1901 (Cth)
Industry Research and Development Act 1986 (Cth)
ITA Act (Cth) s355
Income Tax Assessment Act 1997 (Cth) s2.5, s35.5, s355.25
Petroleum Act (Vic) s7, s25, s40

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
FCT v Consolidated Media Holdings Ltd [2012] HCA 55; (2012) 250 CLR 503; (2012) 293 ALR 257; (2012) 87 ALJR 98; [2012] ATC 20-361; (2012) 84 ATR 1; (2012) 91 ACSR 359 High Court of Australia Australia - Commonwealth 5 Dec 2012 AustLII flag 1052
Stevens v Kabushiki Kaisha Sony Computer Entertainment [2005] HCA 58; (2005) 224 CLR 193; (2005) 221 ALR 448; (2005) 79 ALJR 1850; 65 IPR 513; [2005] AIPC 92-140 High Court of Australia Australia - Commonwealth 6 Oct 2005 AustLII flag 194
Keith v Gal [2013] NSWCA 339 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 15 Oct 2013 AustLII flag 96
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
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
Rix ’ s Creek Pty Ltd; Bloomfield Collieries Pty Ltd and Innovation Australia [2017] AATA 645 Administrative Appeals Tribunal Australia 10 May 2017 AustLII flag 7
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 flag 6
Royal Wins Pty Ltd and Innovation and Science Australia [2020] AATA 4320 Administrative Appeals Tribunal Australia 28 Oct 2020 AustLII flag 5
Coal of Queensland Pty Ltd and Innovation and Science Australia (Taxation) [2020] AATA 126 Administrative Appeals Tribunal Australia 30 Jan 2020 AustLII flag 3
Ultimate Vision Inventions Pty Ltd and Innovation and Science Australia (Taxation) [2019] AATA 1633 Administrative Appeals Tribunal Australia 27 Jun 2019 AustLII flag 3
Active Sports Management Pty Ltd and Industry Innovation and Science Australia [2023] AATA 4078 Administrative Appeals Tribunal Australia 6 Dec 2023 AustLII flag 2
GQHC and Commissioner of Taxation (Taxation) [2024] AATA 409 Administrative Appeals Tribunal Australia 16 Feb 2024 AustLII flag 1
Havilah Resources Ltd and Innovation and Science Australia (Taxation) [2020] AATA 933 Administrative Appeals Tribunal Australia 16 Apr 2020 AustLII flag 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 flag

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