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Havilah Resources Ltd and Innovation and Science Australia (Taxation) [2020] AATA 933

TAXATION – research and development tax offset – whether claimed activities are ‘core R&D activities’ within the meaning of Div 355 of the Income Tax Assessment Act 1997 (Cth) – mining related activities – where activities involved standard and routine hydrogeological drilling, sampling and pumping tests and subsequent routine groundwater modelling tasks – where activities involved standard and routine hydrogeological and geotechnical investigations into the feasibility and optimisation of a tailings storage facility for a proposed mining development – where activities came within the exclusion in s 355-25(2)(b) for prospecting, exploring or drilling for minerals - where activities came within the exclusion in s 355-25(2)(f) for activities associated with complying with statutory requirements or standards – consideration of the words ‘experimental activities’, ‘deposits’ and ‘new knowledge’ – decisions under review affirmed

 

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