Federal Court of Australia
Federal Court of Australia
Coal of Queensland Pty Ltd v Innovation and Science Australia [2021] FCAFC 54 Appeal from: Coal of Queensland Pty Ltd and Innovation and Science Australia (Taxation) [2020] AATA 126 (30 January 2020)
File number: QUD 51 of 2020
Judgment of: LOGAN, GRIFFITHS AND MOSHINSKY JJ
Date of judgment: 23 April 2021
Catchwords: TAXATION – research and development tax offset – where applicant held exploration permit for coal – where coal in the area had high level of ash content and the coal seams were banded – where applicant commenced a series of activities to investigate the nature and economic viability of mining the coal – where the Tribunal found that none of the registered activities were "core R&D activities" within the meaning of s 355-25(1) of the Income Tax Assessment Act 1997 (Cth) – where the Tribunal found that the exclusion in s 355-25(2)(b) applied – where the Tribunal found that the activities were not "supporting R&D activities" within s 355-30 – whether the Tribunal made findings for which there was 'no evidence' – whether the Tribunal applied the wrong legal test – held: appeal dismissed
Legislation: Administrative Appeals Tribunal Act 1975 (Cth), s 44 Income Tax Assessment Act 1997 (Cth), ss 355-1, 355-5, 355-25, 355-30, 355-35 Industry Research and Development Act 1986 (Cth), ss 4, 27A, 27F, 27J, 27K, 27L, 30D, 30E Mineral Resources Act 1989 (Qld)
Cases cited: Australian Broadcasting Tribunal v Bond (1990) 170 CLR 321 Commissioner of Taxation v Bogiatto [2020] FCA 1139 Comptroller-General of Customs v Pharm-A-Care Laboratories Pty Ltd (2020) 375 ALR 98 Docklands Science Park Pty Ltd and Innovation Australia [2015] AATA 973 Haritos v Federal Commissioner of Taxation (2015) 233 FCR 315 Keith v Gal [2013] NSWCA 339 Kostas v HIA Insurance Services Pty Ltd (2010) 241 CLR 390 Li v Attorney General (NSW) (2019) 99 NSWLR 630 Minister for Immigration and Multicultural Affairs v Al-Miahi (2001) 65 ALD 141 Monie v Commonwealth (2005) 63 NSWLR 726 Moreton Resources Ltd v Innovation and Science Australia (2019) 271 FCR 211 Re DBTL and Innovation Australia (2013) 137 ALD 88 Rix's Creek Pty Ltd; Bloomfield Collieries Pty Ltd and Innovation Australia [2017] AATA 645
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