AAT decision – Coal of Queensland Pty Ltd
AAT decision – Coal of Queensland Pty Ltd
AAT decision in Coal of Queensland Pty Ltd and Innovation and Science Australia provides clarification about when activities fall under the mining exclusion and are not core R&D activities. The AAT also determined that an extension of time to pursue an internal review should not be granted because the failure to apply was entirely the fault of the Applicant and within its control.