Federal Court of Australia
Federal Court of Australia
Commissioner of Taxation v Auctus Resources Pty Ltd [2021] FCAFC 39 Appeal from: Auctus Resources Pty Ltd v Commissioner of Taxation [2020] FCA 1096
File number: WAD 205 of 2020
Judgment of: MCKERRACHER, DAVIES AND THAWLEY JJ
Date of judgment: 19 March 2021
Catchwords: TAXATION – administrative overpayment made by the Commissioner of Taxation under taxation laws – construction of s 8AAZN of the Taxation Administration Act 1953 (Cth) – assessment power of Commissioner of Taxation – taxpayer "self-assessed" activities as capable of being registered as research and development ("R&D") activities – taxpayer claimed R&D tax offset refund – Innovation and Science Australia subsequently found taxpayer not engaged in R&D activities – taxpayer deemed never to have been registered for R&D activities and therefore not entitled to R&D tax offset refund – Commissioner of Taxation claimed tax offset refund was an administrative overpayment because the overpaid amount was paid by mistake – tax offset refund paid by mistake within meaning of s 8AAZN(3) of the Taxation Administration Act 1953 (Cth) and general law – appeal allowed
Legislation: Income Tax Assessment Act 1936 (Cth) ss 6(1), 8, 166, 166A, 170, 170B, 172A, 175A, 177 Income Tax Assessment Act 1997 (Cth) ss 1-7, 355-20, 355-25, 355-30, 355-35, 355-100, 355-105, 355-205, 355-705, 355-710, 355-715, Income Tax (Transitional Provisions) Act 1997 (Cth) subdivision 67-L Industry Research and Development Act 1986 (Cth) ss 27A, 27B, 27J, 27L Product Grants and Benefits Administration Act 2000 (Cth) s 35 Tax and Superannuation Laws Amendment (2013 Measures No 1) Act 2013 (Cth) Tax and Superannuation Laws Amendment (2014 Measures No 2) Act 2014 (Cth) Tax Laws Amendment (Research and Development) Act 2011 (Cth) Taxation Administration Act 1953 (Cth) ss 3A, 8AAZA, 8AAZH, 8AAZM, 8AAZN; ss 250-10, 255-5, 350-10, 356-5 of Sch 1; Pt IVC Taxation Laws Amendment Act (No 3) 1999 (Cth) Treasury Laws Amendment (2018 Measures No 4) Act 2019 (Cth)
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