Coal of Queensland Pty Ltd v Innovation and Science Australia
| Jurisdiction | Australia Federal only |
| Judgment Date | 23 April 2021 |
| Neutral Citation | [2021] FCAFC 54 |
| Date | 23 April 2021 |
| Court | Full Federal Court (Australia) |
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1 cases
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Ultimate Vision Inventions Pty Ltd v Innovation and Science Australia
...v Minister for Immigration and Border Protection [2019] HCA 50; 268 CLR 76 Coal of Queensland Pty Ltd v Innovation and Science Australia [2021] FCAFC 54; 285 FCR 286 Commissioner for Australian Capital Territory Revenue v Alphaone Pty Ltd [1994] FCA 1974; 49 FCR 576 Commissioner for Railway......
2 firm's commentaries
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Pitfalls and proposed changes in the use of R&D tax incentives
...be known in advance. This definition was brought into the spotlight in Coal of Queensland Pty Ltd v Innovation and Science Australia [2021] FCAFC 54 (Coal of Queensland). In Coal of Queensland, the taxpayer mining company sought to register an investigation into the location, size and quali......
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Pitfalls and proposed changes in the use of R&D tax incentives
...be known in advance. This definition was brought into the spotlight in Coal of Queensland Pty Ltd v Innovation and Science Australia [2021] FCAFC 54 (Coal of Queensland). In Coal of Queensland, the taxpayer mining company sought to register an investigation into the location, size and quali......