The Administrative Appeals Tribunal (AAT) has handed down its decision in Moreton Resources Ltd and Industry Innovation and Science Australia (IISA).
The Federal Court of Australia (FCA) sent this matter back to the AAT in 2019 after Moreton Resources successfully appealed the AAT’s original decision that none of the claimed activities were eligible R&D activities.
On 21 September 2022 the AAT found that, except for 3 activities, Moreton’s activities in the 2012, 2013 and 2014 years supported core R&D activities Moreton conducted in 2010.