Moreton Resources Ltd and Innovation and Science Australia (Taxation) [2018] AATA 3378 (10 September 2018)
Moreton Resources Ltd and Innovation and Science Australia (Taxation) [2018] AATA 3378 (10 September 2018) Division: General Division File Number: 2016/0604 Re: Moreton Resources Ltd APPLICANT And Innovation and Science Australia RESPONDENT DECISION Tribunal: Deputy President S A Forgie Date: 10 September 2018 Place: Melbourne The Tribunal decides to: affirm the decision of the respondent dated 21 December 2015 confirming its decision dated 21 August 2015 that activities in respect of which Moreton Resources had applied for registration were not R&D activities as defined in s 355-20 of the Income Tax Assessment Act 1997. .................[sgd]....................................................... Deputy President S A Forgie © COMMONWEALTH OF AUSTRALIA 2018 TAXATION – RESEARCH AND DEVELOPMENT TAX INCENTIVE – underground coal gasification pilot project - whether R&D activities – decision affirmed Legislation A New Tax System (Goods and Services Tax) Act 1999 Acts Interpretation Act 1901 s 23(b) Corporations Act 2001 s 249D Environmental Protection Act 1994 (Qld) ss 7, 11, 146(1), 146(2), 147, 147(1), 147(2), 148, 148(1)(c), 148(3) 148(4), 149, 154(2), 155, 156, 187, 188, 193, 193(2), 193(3)(b), 194(2)(b), 358, 360(1)(c), 360(2), 361, 361(1), 361(2), 426, 430, 430(2) and 430(3) Environmental Protection (Greentape Reduction) and Other Legislation Amendment Act 2012 Income Tax Assessment Act 1997 ss 355-5, 355-5(2), 355-20, 355-25, 355-25(1), 355-25(1)(a), 355-25(1)(a )(i); 355-25(1)(a )(ii), 355-25(1)(b), 355-25(1)(f), 355-25(2), 355-25(2)(f),
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