GQHC and Commissioner of Taxation (Taxation)

[2024] AATA 409

Administrative Appeals Tribunal

Australia

16th February, 2024

Legislation Cited

Legislation Name	Provision
Tax Laws Amendment (Research and Development) Bill 2010 (Cth)
Administrative Appeals Tribunal Act 1975 (Cth)	s43AA
Acts Interpretation Act 1901 (Cth)	s15AA, s15AB
Industry Research and Development Act 1986 (Cth)	s27A, s27B, s27J, s28E
Income Tax Assessment Act 1936 (Cth)	s6, s8, s166, s170, s355
Income Tax Assessment Act 1997 (Cth)	s2.25, s35.5, s70.5
Income Tax (Transitional Provisions) Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)	s14ZZE, s14ZZK
Export Expansion Grants Act 1978 (Cth)
Tax and Superannuation Laws Amendment (2013 Measures No 1) Act 2013 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Active Sports Management Pty Ltd and Industry Innovation and Science Australia	[2023] AATA 4078	Administrative Appeals Tribunal	Australia	6 Dec 2023	AustLII	1
Lakes Oil NL and Innovation and Science Australia (Taxation)	[2023] AATA 811	Administrative Appeals Tribunal	Australia	14 Apr 2023	AustLII	2
Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation	[2022] FCA 971	Federal Court of Australia	Australia - Commonwealth	19 Aug 2022	AustLII	19
Ultimate Vision Inventions Pty Ltd v Innovation and Science Australia	[2022] FCA 606; (2022) 176 ALD 1	Federal Court of Australia	Australia - Commonwealth	24 May 2022	AustLII	4
Coal of Queensland Pty Ltd v Innovation and Science Australia	[2021] HCASL 163	High Court of Australia	Australia - Commonwealth	2 Sep 2021	AustLII	1
Auctus Resources Pty Ltd v Commissioner of Taxation for the Commonwealth of Australia	[2021] HCASL 155	High Court of Australia	Australia - Commonwealth	12 Aug 2021	AustLII	1
Coal of Queensland Pty Ltd v Innovation and Science Australia	[2021] FCAFC 54; (2021) 285 FCR 286	Federal Court of Australia	Australia - Commonwealth	23 Apr 2021	AustLII	5
PKWK and Innovation and Science Australia (Taxation)	[2021] AATA 706	Administrative Appeals Tribunal	Australia	24 Mar 2021	AustLII	2
Commissioner of Taxation v Auctus Resources Pty Ltd	[2021] FCAFC 39; (2021) 284 FCR 294	Federal Court of Australia	Australia - Commonwealth	19 Mar 2021	AustLII	15
Taylor and Minister for Immigration, Citizenship, Migrant Services and Multicultural Affairs (Citizenship)	[2021] AATA 206	Administrative Appeals Tribunal	Australia	12 Feb 2021	AustLII	1
Royal Wins Pty Ltd and Innovation and Science Australia	[2020] AATA 4320	Administrative Appeals Tribunal	Australia	28 Oct 2020	AustLII	4
Mondelez Australia Pty Ltd v Automotive, Food, Metals, Engineering, Printing and Kindred Industries Union	[2020] HCA 29; (2020) 271 CLR 495; (2020) 381 ALR 601; (2020) 94 ALJR 818; (2020) 297 IR 338	High Court of Australia	Australia - Commonwealth	13 Aug 2020	AustLII	87
Coal of Queensland Pty Ltd and Innovation and Science Australia (Taxation)	[2020] AATA 126	Administrative Appeals Tribunal	Australia	30 Jan 2020	AustLII	3
Moreton Resources Ltd v Innovation and Science Australia	[2019] FCAFC 120; (2019) 271 FCR 211	Federal Court of Australia	Australia - Commonwealth	25 Jul 2019	AustLII	14
Ultimate Vision Inventions Pty Ltd and Innovation and Science Australia (Taxation)	[2019] AATA 1633	Administrative Appeals Tribunal	Australia	27 Jun 2019	AustLII	3
Deputy Commissioner of Taxation v Rennie Produce (Aust) Pty Ltd (in liq)	[2018] FCAFC 38; (2018) 260 FCR 272	Federal Court of Australia	Australia - Commonwealth	20 Mar 2018	AustLII	13
SZTAL v Minister for Immigration and Border Protection	[2017] HCA 34; (2017) 262 CLR 362; (2017) 347 ALR 405; (2017) 91 ALJR 936	High Court of Australia	Australia - Commonwealth	6 Sep 2017	AustLII	1264
Rix ’ s Creek Pty Ltd; Bloomfield Collieries Pty Ltd and Innovation Australia	[2017] AATA 645	Administrative Appeals Tribunal	Australia	10 May 2017	AustLII	6
Australian Competition and Consumer Commission v PT Garuda Indonesia Ltd	[2016] FCAFC 42; (2016) 244 FCR 190; (2016) 330 ALR 230	Federal Court of Australia	Australia - Commonwealth	21 Mar 2016	AustLII	12
Docklands Science Park Pty Ltd and Innovation Australia	[2015] AATA 973; (2015) 68 AAR 42	Administrative Appeals Tribunal	Australia	16 Dec 2015	AustLII	9
Teng v Minister for Immigration	[2015] FCCA 1197	Federal Circuit Court of Australia	Australia	18 May 2015	AustLII	4
GHP 104 160 689 Pty Ltd and Commissioner of Taxation	[2014] AATA 869; (2014) 99 ATR 955	Administrative Appeals Tribunal	Australia	24 Nov 2014	AustLII	1
Macquarie Bank Ltd v Commissioner of Taxation	[2013] FCAFC 119	Federal Court of Australia	Australia - Commonwealth	24 Oct 2013	AustLII	13
Re DBTL and Innovation Australia	[2013] AATA 573; (2013) 137 ALD 88	Administrative Appeals Tribunal	Australia	16 Aug 2013	AustLII	11
TCXG and Director-General of Security	[2013] AATA 377; 135 ALD 600	Administrative Appeals Tribunal	Australia	5 Jun 2013	AustLII	10
Certain Lloyd ’ s Underwriters v Cross	[2012] HCA 56; (2012) 248 CLR 378; (2012) 293 ALR 412; (2012) 87 ALJR 131	High Court of Australia	Australia - Commonwealth	12 Dec 2012	AustLII	780
FCT v Consolidated Media Holdings Ltd	[2012] HCA 55; (2012) 250 CLR 503; (2012) 293 ALR 257; (2012) 87 ALJR 98; [2012] ATC 20-361; (2012) 84 ATR 1; (2012) 91 ACSR 359	High Court of Australia	Australia - Commonwealth	5 Dec 2012	AustLII	1052
Lacey v Attorney-General (Qld)	[2011] HCA 10; (2011) 242 CLR 573; (2011) 275 ALR 646; (2011) 85 ALJR 508; (2011) 207 A Crim R 91	High Court of Australia	Australia - Commonwealth	7 Apr 2011	AustLII	569
Ying v Song	[2009] NSWSC 1344	Supreme Court of New South Wales	Australia - New South Wales	3 Dec 2009	AustLII	39
Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue	[2009] HCA 41; (2009) 239 CLR 27; 260 ALR 1; (2009) 83 ALJR 1152; (2009) 73 ATR 256; [2009] ATC 20-134	High Court of Australia	Australia - Commonwealth	30 Sep 2009	AustLII	2324
Aon Risk Services Australia Ltd v Australian National University	[2009] HCA 27; (2009) 239 CLR 175; (2009) 258 ALR 14; (2009) 83 ALJR 951	High Court of Australia	Australia - Commonwealth	5 Aug 2009	AustLII	4023
Stevens v Kabushiki Kaisha Sony Computer Entertainment	[2005] HCA 58; (2005) 224 CLR 193; (2005) 221 ALR 448; (2005) 79 ALJR 1850; 65 IPR 513; [2005] AIPC 92-140	High Court of Australia	Australia - Commonwealth	6 Oct 2005	AustLII	193
Asic v Rich	[2005] NSWSC 706	Supreme Court of New South Wales	Australia - New South Wales	15 Jul 2005	AustLII	16
Project Blue Sky Inc v Australian Broadcasting Authority	[1998] HCA 28; (1998) 194 CLR 355; (1998) 153 ALR 490; (1998) 72 ALJR 841; (1998) 8 Leg Rep 41	High Court of Australia	Australia - Commonwealth	circa 1998	AustLII	2567
Deputy Commissioner of Taxation v Richard Walter Pty Ltd	[1995] HCA 23; (1995) 183 CLR 168; 127 ALR 21; (1995) 69 ALJR 223; 29 ATR 644	High Court of Australia	Australia - Commonwealth	18 Apr 1995	AustLII	343
GTK Trading Pty Ltd v Export Development Grants Board	[1981] FCA 226; (1981) 40 ALR 375; (1981) 56 FLR 292; (1981) 4 ALD 389	Federal Court of Australia	Australia - Commonwealth	10 Dec 1981	AustLII	17
Batagol v FCT	[1963] HCA 51; (1963) 109 CLR 243; [1964] ALR 480; 13 ATD 202; 37 ALJR 235; 9 AITR 207	High Court of Australia	Australia - Commonwealth	19 Nov 1963	AustLII	175
Trautwein v FCT	[1936] HCA 77; (1936) 56 CLR 63; [1936] ALR 425; (1936) 4 ATD 48	High Court of Australia	Australia - Commonwealth	9 Sep 1936	AustLII	251

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