Federal Court of Australia
Federal Court of Australia
H2O Exchange Pty Ltd v Innovation and Science Australia [2021] FCA 11 Appeal from: H2O Exchange Pty Ltd and Innovation and Science Australia [2019] AATA 4195
File number: NSD 1847 of 2019
Judgment of: STEWART J
Date of judgment: 22 January 2021
Catchwords: TAXATION – R&D tax incentive scheme – appeal from decision of the Administrative Appeals Tribunal which affirmed a finding that certain activities were not core R&D activities or supporting R&D activities within their meaning under the Income Tax Assessment Act 1997 (Cth) – whether irrational and illogical to accept expert evidence – whether expert had the relevant expertise – whether the Tribunal denied the appellant natural justice by deciding that the existence of artificial intelligence research was a relevant issue in the proceeding without advising the parties – whether denial of natural justice for the Tribunal to proceed with the review where a purported variation application had been made – appeal dismissed
Legislation: Administrative Appeals Tribunal Act 1975 (Cth) s 44(1) Income Tax Assessment Act 1997 (Cth) ss 355-5, 355-20, 355-25, 355-30 Industry Research and Development Act 1986 (Cth) ss 4(1), 6, 27A, 27D, 27F, 27J, 27M, 30D, 30E, 32A Industry Research and Development Decision-making Principles 2011 (Cth)
Cases cited: Stoltenberg v Bolton; Loder v Bolton [2020] NSWCA 45; 380 ALR 145 Tame v NSW [2002] HCA 35; 211 CLR 317
Division: General Division
Registry: New South Wales
National Practice Area: Taxation
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