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CR 2012/82 - Income tax: research and development: membership funding for the Australian Coal Association Research Program   flag 

[2012] ATOCR CR2012/82
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Constitution
Copyright Act 1968 (Cth)
Industry Research and Development Act 1986 (Cth) s29A
Income Tax Assessment Act 1936 (Cth) s100, s355
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Industry Research and Development Board v Phai See Investments Pty Ltd [2001] FCA 532; 112 FCR 24 Federal Court of Australia Australia - Commonwealth 10 May 2001 AustLII flag 6
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 flag 24
FCT v Rothmans of Pall Mall (Aust) Ltd [1992] FCA 434; (1992) 37 FCR 582; (1992) 23 ATR 620 Federal Court of Australia Australia - Commonwealth 8 Sep 1992 AustLII flag 14
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 flag 9
Magna Alloys & Research Pty Ltd v FCT [1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542 Federal Court of Australia Australia - Commonwealth 2 Dec 1980 AustLII flag 240
FCT v Snowden & Willson Pty Ltd [1958] HCA 23; (1958) 99 CLR 431; [1958] ALR 523; (1958) 11 ATD 463; (1958) 7 AITR 308; 32 ALJR 167 High Court of Australia Australia - Commonwealth 15 May 1958 AustLII flag 133
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 flag 127

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