*Re DBTL and Innovation Australia – Activities associated with deeper mining pits fail to qualify as R&D [19]
The AAT has denied all the applicant’s claims for R&D deductions in respect of the activities it carried out at its open-cut coal mine in NSW from January 2000 to 31 December 2005 despite the Industry Research and Development Board (the Board), in the matter before the AAT, accepting that some of the activities qualified as relevant R&D activities.…