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Active Sports Management Pty Ltd v Industry Innovation and Science Australia   flag 

[2024] FCA 1346
Federal Court of Australia
Australia - Commonwealth
25th November, 2024

Legislation Cited

Legislation Name Provision
Tax Laws Amendment (Research and Development) Bill 2010 (Cth)
Administrative Appeals Tribunal Act 1975 (Cth) s25, s33, s43, s44, s67
Industry Research and Development Act 1986 (Cth) s3, s27J, s30D
Income Tax Assessment Act 1936 (Cth) s355
Income Tax Assessment Act 1997 (Cth) s2.5, s35.5
Migration Act (Cth) s43, s430
Federal Court Rules 2011 (Cth) s39.32

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Atanaskovic Hartnell Corporate Services Pty Ltd v Kelly [2024] FCAFC 137 Federal Court of Australia Australia - Commonwealth 31 Oct 2024 AustLII flag 5
Aged Care Quality and Safety Commissioner v Amana Community Services Pty Ltd [2024] FCA 1241 Federal Court of Australia Australia - Commonwealth 16 Oct 2024 AustLII flag 1
Manikantan v Secretary, Department of Employment and Workplace Relations [2024] FCAFC 116 Federal Court of Australia Australia - Commonwealth 5 Sep 2024 AustLII flag 1
Equality Australia Ltd v Commissioner of the Australian Charities and Not-for-profits Commission [2024] FCAFC 115 Federal Court of Australia Australia - Commonwealth 5 Sep 2024 AustLII flag 1
GQHC and Commissioner of Taxation [2024] AATA 409 Administrative Appeals Tribunal Australia 16 Feb 2024 AustLII flag 1
Active Sports Management Pty Ltd and Industry Innovation and Science Australia [2023] AATA 4078 Administrative Appeals Tribunal Australia 6 Dec 2023 AustLII flag 2
Transcon Holding Pty Ltd v Aged Care Quality and Safety Commissioner [2023] FCAFC 60; (2023) 297 FCR 39 Federal Court of Australia Australia - Commonwealth 24 Apr 2023 AustLII flag 4
Lakes Oil NL and Innovation and Science Australia (Taxation) [2023] AATA 811 Administrative Appeals Tribunal Australia 14 Apr 2023 AustLII flag 3
Ultimate Vision Inventions Pty Ltd v Innovation and Science Australia [2023] FCAFC 23; 297 FCR 143; 408 ALR 460 Federal Court of Australia Australia - Commonwealth 2 Mar 2023 AustLII flag 7
National Disability Insurance Agency v KKTB [2022] FCAFC 181; (2022) 295 FCR 379 Federal Court of Australia Australia - Commonwealth 17 Nov 2022 AustLII flag 13
Moreton Resources Ltd and Industry Innovation and Science Australia (Taxation) [2022] AATA 3804 Administrative Appeals Tribunal Australia 21 Sep 2022 AustLII flag 3
KXXH v Minister for Immigration, Citizenship, Migrant Services and Multicultural Affairs [2022] FCAFC 111; (2022) 292 FCR 15 Federal Court of Australia Australia - Commonwealth 1 Jul 2022 AustLII flag 33
Plaintiff M1/2021 v Minister for Home Affairs [2022] HCA 17 High Court of Australia Australia - Commonwealth 11 May 2022 AustLII flag 509
Wills v Chief Executive Officer of the Australian Skills Quality Authority [2022] FCAFC 10; (2022) 289 FCR 175 Federal Court of Australia Australia - Commonwealth 9 Feb 2022 AustLII flag 11
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 flag 6
PKWK and Innovation and Science Australia (Taxation) [2021] AATA 706 Administrative Appeals Tribunal Australia 24 Mar 2021 AustLII flag 3
Royal Wins Pty Ltd and Innovation and Science Australia [2020] AATA 4320 Administrative Appeals Tribunal Australia 28 Oct 2020 AustLII flag 5
Comptroller-General of Customs v Pharm-A-Care Laboratories Pty Ltd [2020] HCA 2; (2020) 270 CLR 494; 375 ALR 98; (2020) 94 ALJR 182 High Court of Australia Australia - Commonwealth 5 Feb 2020 AustLII flag 34
BVD17 v Minister for Immigration and Border Protection [2019] HCA 34; (2019) 268 CLR 29; (2019) 93 ALJR 1091; (2019) 373 ALR 196 High Court of Australia Australia - Commonwealth 9 Oct 2019 AustLII flag 321
Beaman v Bond [2017] FCAFC 142; (2017) 254 FCR 480 Federal Court of Australia Australia - Commonwealth 1 Sep 2017 AustLII flag 11
Rix ’ s Creek Pty Ltd; Bloomfield Collieries Pty Ltd and Innovation Australia [2017] AATA 645 Administrative Appeals Tribunal Australia 10 May 2017 AustLII flag 7
Docklands Science Park Pty Ltd and Innovation Australia [2015] AATA 973; (2015) 68 AAR 42 Administrative Appeals Tribunal Australia 16 Dec 2015 AustLII flag 10
MZZZW v Minister for Immigration and Border Protection [2015] FCAFC 133; (2015) 234 FCR 154; (2015) 328 ALR 433; (2015) 67 AAR 159 Federal Court of Australia Australia - Commonwealth 16 Sep 2015 AustLII flag 79
SZTMD v Minister for Immigration and Border Protection [2015] FCA 150; 266 FCR 591; (2015) 150 ALD 34 Federal Court of Australia Australia - Commonwealth 4 Mar 2015 AustLII flag 78
Linfox Australia Pty Ltd v Fair Work Commission [2013] FCAFC 157; (2013) 240 IR 178 Federal Court of Australia Australia - Commonwealth 13 Dec 2013 AustLII flag 50
Minister for Immigration and Border Protection v MZYTS (2013) 230 FCR 431 Federal Court of Australia Australia circa 2013 Legal Online / Westlaw flag 316
LVR (WA) Pty Ltd v Administrative Appeals Tribunal [2012] FCAFC 90; (2012) 203 FCR 166; 289 ALR 244; (2012) 128 ALD 489; (2012) 57 AAR 374; (2012) 90 ATR 37 Federal Court of Australia Australia - Commonwealth 22 Jun 2012 AustLII flag 93
SZDFZ v Minister for Immigration and Citizenship [2008] FCA 390; 92 CLR 977; (2008) 168 FCR 1; (2008) 100 ALD 575 Federal Court of Australia Australia - Commonwealth 2 Apr 2008 AustLII flag 66
Appellant V324 of 2004 v Minister for Immigration and Multicultural and Indigenous Affairs [2004] FCAFC 259 Federal Court of Australia Australia - Commonwealth 20 Sep 2004 AustLII flag 28
Applicant WAEE v Minister for Immigration and Multicultural and Indigenous Affairs [2003] FCAFC 184; (2003) 75 ALR 630; [2004] ALMD 2002; (2003) 75 ALD 630; (2003) 236 FCR 593 Federal Court of Australia Australia - Commonwealth 15 Aug 2003 AustLII flag 994
Minister for Immigration and Multicultural Affairs v Wang [2003] HCA 11; (2003) 215 CLR 518; (2003) 196 ALR 385; (2003) 77 ALJR 786; (2003) 24 Leg Rep 2 High Court of Australia Australia - Commonwealth 12 Mar 2003 AustLII flag 208
Minister for Immigration and Multicultural Affairs v Yusuf (2001) 206 CLR 323 Australia - Commonwealth circa 2001 Legal Online / Westlaw flag 2735
Minister for Immigration and Ethnic Affairs v Wu Shan Liang [1996] HCA 6; (1996) 185 CLR 259; (1996) 136 ALR 481; (1996) 70 ALJR 568; (1996) 41 ALD 1; (1996) 9 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 1996 AustLII flag 10678
Applicant WAEE v Minister for Immigration and Multicultural and Indigenous Affairs 236 FCR 593 Federal Court of Australia Australia circa 2003 Legal Online / Westlaw flag 570

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