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It 2429 - Income Tax : Advance Payment of Grant Or Subsidy

[1987] ATOITR IT2429

Australian Taxation Office

Australia - Commonwealth

9th July, 1987

Legislation Cited

Legislation Name	Provision
Industry Research and Development Act 1986 (Cth)
Income Tax Assessment Act 1936 (Cth)
Industrial Research and Development Incentives Act 1976 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Arthur Murray (NSW) Pty Ltd v FCT	[1965] HCA 58; (1965) 114 CLR 314; (1965) 14 ATD 98; 9 AITR 673; (1965) 39 ALJR 262; 87 ATC 4363,4371	High Court of Australia	Australia - Commonwealth	18 Nov 1965	AustLII		178
Smart v Lincolnshire Sugar Co Ltd	20 Tax Cas 643; 156 LT 215		United Kingdom				19
VT83/51 and Commissioner of Taxation	[1986] AATA 418; 18 ATR 3120	Administrative Appeals Tribunal	Australia	17 Dec 1986	AustLII		10

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