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CR 2009/45 - Income tax: research and development: membership funding for the Australian Coal Association Research Program

[2009] ATOCR CR2009/45

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Constitution
Copyright Act 1968 (Cth)
Industry Research and Development Act 1986 (Cth)
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Cuthbertson & Richards Sawmills Pty Ltd v Thomas	[1999] FCA 315; (1999) 93 FCR 141; (1999) 30 ACSR 504; (1999) 17 ACLC 670	Federal Court of Australia	Australia - Commonwealth	30 Mar 1999	AustLII		24
Re Garraway Metals Pty Ltd v Comalco Aluminium Ltd	[1992] FCA 278; (1992) 23 ATR 364	Federal Court of Australia	Australia - Commonwealth	12 Jun 1992	AustLII		9
R v Portus; Ex parte Federated Clerks Union of Australia	[1949] HCA 53; (1949) 79 CLR 428	High Court of Australia	Australia - Commonwealth	22 Nov 1949	AustLII		127

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