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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 †
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
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

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