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Technical R&D hotspots - Moreton Resources Limited v Innovation and Science Australia [2019] FCAFC 120 paper
Published on 12 Nov 19 by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- the legislative context
- the factual context
- the Tribunal’s review
- the full court’s decision (and discussion).
Author profiles
Andrew Broadfoot
Andrew has been a barrister since 2002 and took silk in 2016. He is very experienced in trials, arbitrations and appeals in taxation and commercial law. He also has a broad ranging advice and alternative dispute resolution practice including having appeared on many occasions in Early Neutral Evaluations and before the ATO’s GAAR Panel in substantial revenue related disputes. In the resource tax field he has appeared in numerous petroleum rent resource tax trials and appeals as well as in cases concerning capital allowances and the research and development tax incentive. His commercial practice has encompassed many resource related disputes including arbitrations concerning FPSO contracts and tax indemnities, offtake agreements, health and safety issues, disputes between joint venturers, engineering and construction disputes, reservoir management and disputes about royalties. As trial counsel he has cross-examined expert witnesses on subjects including valuation, accounting, science, engineering, economics, building and construction, medicine and health and safety. - Current at 04 September 2019Andrew Bailey
- Current at
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Technical R&D hotspots - Moreton Resources Limited v Innovation and Science Australia [2019] FCAFC 120
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