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This page features a selection of recent cases of potential interest to our members and subscribers, as well as news updates from the Association. You can subscribe below to stay up to date with new posts.

Please note that this page is not a complete listing of all tax cases, but focuses on decisions of presidential members of the Administrative Appeals Tribunal, the Federal Court, and the High Court. Decisions may be removed from time to time.

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Coal of Queensland Pty Ltd and Innovation and Science Australia (Taxation) [2020] AATA 126

TAXATION – research and development tax offset – activities relating to production of viable coking coal product – Fort Cooper Coal Measures – whether R&D activities are “core R&D activities” or “supporting R&D activities” within the meaning of Div 355 of the Income Tax Assessment Act 1997 (Cth) – activities come within the exception in s 355-25(2)(b) of the Income Tax Assessment Act 1997 (Cth) – activities conducted were prospecting, exploring or drilling minerals for purposes of determining size or quality of deposits – decision under review affirmed TAXATION – overseas activity does not meet the conditions in s 28D of the Industry Research and Development Act 1986 (Cth) – design of a wash

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