AAT decision


On 21 September 2022, the Administrative Appeals Tribunal (AAT) handed down its decision in Moreton Resources Ltd and Industry Innovation and Science Australia and publicly released its decision on 11 November 2022.

The Federal Court of Australia (FCA) remitted the matter to the AAT in 2019 after Moreton Resources successfully appealed the AAT’s original decision, which found that none of the claimed activities were eligible R&D activities under the R&D Tax Incentive. The matter was remitted to the AAT for determination of whether Moreton’s activities in the 2012, 2013, and 2014 income years were eligible supporting R&D activities in accordance with the law.

The AAT found that, with the exception of 3 activities, Moreton’s activities in the 2012, 2013 and 2014 years supported core R&D activities they conducted in 2010.

IISA's response


The department on behalf of IISA is considering this decision and will provide further information shortly.

Read the full AAT decision on Moreton Resources Ltd and Industry Innovation and Science Australia.