Auctus Resources Pty Ltd v Commissioner of Taxation [2020] FCA 1096

TAXATION – relief under s. 39B of the Judiciary Act 1903 (Cth.) – where taxpayer made application to register resource extraction research project as a research and development activity the purposes of s. 27A of the Industry Research and Development Act 1986 (Cth.) – where Innovation and Science Australia registered project as a research and development activity under s. 27J – where taxpayer subsequently claimed research and development tax offset refunds in its tax return for 2013 year of income – where amount paid by Commissioner to taxpayer following claim for refunds – where Innovation and Science Australia subsequently reviewed project and found that none of the associated activities constituted core or supporting research and development activities – where Commissioner issued notice under s. 8AAZN of the Taxation Administration Act 1953 (Cth.) requiring repayment of a purported administrative overpayment, being the refund paid to the taxpayer – where taxpayer did not dispute during proceedings that it was not in fact carrying out core or supporting research and development activities – whether Commissioner entitled to repayment of the refund pursuant to s. 8AAZN

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