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TR 2013/3 - Income tax: research and development tax offsets: feedstock adjustments    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Screen Australia v EME Productions	[2012] FCAFC 19; (2012) 200 FCR 282; (2012) 287 ALR 186; (2012) 125 ALD 167; (2012) 87 ATR 434	Federal Court of Australia	Australia - Commonwealth	7 Mar 2012	AustLII		24
New Zealand v Johnston	[2011] FCAFC 2; (2011) 274 ALR 509	Federal Court of Australia	Australia - Commonwealth	11 Jan 2011	AustLII		20
Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue	[2009] HCA 41; (2009) 239 CLR 27; 260 ALR 1; (2009) 83 ALJR 1152; (2009) 73 ATR 256; [2009] ATC 20-134	High Court of Australia	Australia - Commonwealth	30 Sep 2009	AustLII		2324
Fesl v Delegate of the Native Title Registrar	[2008] FCA 1469; (2008) 173 FCR 150	Federal Court of Australia	Australia - Commonwealth	1 Oct 2008	AustLII		14
BHP Billiton Iron Ore Pty Ltd v National Competition Council	[2008] HCA 45; (2008) 236 CLR 145; (2008) 249 ALR 418; (2008) 82 ALJR 1482	High Court of Australia	Australia - Commonwealth	24 Sep 2008	AustLII		35
Department of Industry, Tourism and Resources v Brambles Australia Ltd	[2006] FCAFC 56; 154 FCR 1; (2006) 228 ALR 682; 43 AAR 49; 90 ALD 1	Federal Court of Australia	Australia - Commonwealth	3 May 2006	AustLII		3
FCT v Sun Alliance Investments Pty Ltd (In Liq)	[2005] HCA 70; (2005) 225 CLR 488; 222 ALR 286; (2005) 60 ATR 560; 80 ALJR 202; [2005] ATC 4,955	High Court of Australia	Australia - Commonwealth	17 Nov 2005	AustLII		53
Hartnett v Migration Agents Registration Authority	[2004] FCAFC 269; (2004) 140 FCR 388	Federal Court of Australia	Australia - Commonwealth	7 Oct 2004	AustLII		14
Lock v Commissioner of Taxation	[2003] FCA 309; (2003) 129 FCR 1; (2003) 52 ATR 575	Federal Court of Australia	Australia - Commonwealth	9 Apr 2003	AustLII		10
Frame Set and Match Pty Ltd v FCT	[2000] FCA 1168; (2000) 45 ATR 105	Federal Court of Australia	Australia - Commonwealth	23 Aug 2000	AustLII		2
Chief Executive Officer of Customs v Dyno Wesfarmers Ltd	(1997) 73 FCR 1; (1997) 25 AAR 43	Federal Court of Australia	Australia	circa 1997	Legal Online / Westlaw		22
Collector of Customs v Agfa-Gevaert Ltd	[1996] HCA 36; (1996) 186 CLR 389; (1996) 141 ALR 59; 24 AAR 282; 43 ALD 193; (1996) 35 ATR 249; (1996) 71 ALJR 123; (1996) 20 Leg Rep 30	High Court of Australia	Australia - Commonwealth	10 Dec 1996	AustLII		888
R v Brown	[1996] 1 AC 543		United Kingdom	circa 1996	LexisNexis / Westlaw		134
Dart Industries Inc v Decor Corporation Pty Ltd	[1993] HCA 54; (1993) 179 CLR 101; (1993) 116 ALR 385; 67 ALJR 821; 26 IPR 193; [1993] AIPC 91-028	High Court of Australia	Australia - Commonwealth	29 Sep 1993	AustLII		119
Allina Pty Ltd v FCT	[1991] FCA 78; (1991) 28 FCR 203; (1991) 99 ALR 295; 21 ATR 1320	Federal Court of Australia	Australia - Commonwealth	15 Mar 1991	AustLII		95
Commissioner of Taxation v Faywin Investments Pty Ltd	(1990) 22 FCR 461; (1990) 93 ALR 241; (1990) 21 ATR 256	Federal Court of Australia	Australia	circa 1990	Legal Online / Westlaw		20
Re Faywin Investments Pty Ltd v Commissioner of Taxation	[1989] FCA 387; (1989) 89 ALR 599; 20 ATR 1282	Federal Court of Australia	Australia - Commonwealth	22 Sep 1989	AustLII		10
Pioneer Concrete (NSW) Pty Ltd v Commissioner of Taxation (Cth)	(1986) 85 FLR 315; (1986) 17 ATR 733		Australia	circa 1986	Legal Online / Westlaw		6
Deputy Commissioner of Taxation v Stewart	[1984] HCA 11; (1984) 154 CLR 385; (1984) 52 ALR 253; (1984) 58 ALJR 191; (1984) 15 ATR 387	High Court of Australia	Australia - Commonwealth	15 Mar 1984	AustLII		74
Taxation, Commissioner of (Cth) v Suttons Motors (Chullora) Wholesale Pty Ltd	[1983] FCA 107; (1983) 47 ALR 449; 68 FLR 181; (1983) 14 ATR 262	Federal Court of Australia	Australia - Commonwealth	3 Jun 1983	AustLII		6
GTK Trading Pty Ltd v Export Development Grants Board	[1981] FCA 226; (1981) 40 ALR 375; (1981) 56 FLR 292; (1981) 4 ALD 389	Federal Court of Australia	Australia - Commonwealth	10 Dec 1981	AustLII		17
McCormack v FCT	[1979] HCA 18; (1979) 143 CLR 284; 23 ALR 583; 9 ATR 610; 53 ALJR 436; 79 ATC 4,111	High Court of Australia	Australia - Commonwealth	5 Apr 1979	AustLII		242
Philip Morris Ltd v Commissioner of Taxation (Cth)	(1979) 38 FLR 383; (1979) 10 ATR 44		Australia	circa 1979	Legal Online / Westlaw		20
Max Factor & Co Inc v FCT	[1971] HCA 36; 124 CLR 353; (1971) 2 ATR 420; 45 ALJR 441	High Court of Australia	Australia - Commonwealth	18 Aug 1971	AustLII		24
Jones v Dunkel	[1959] HCA 8; (1959) 101 CLR 298; [1959] ALR 367; 32 ALJR 395; (1959) 18 CA 8	High Court of Australia	Australia - Commonwealth	3 Mar 1959	AustLII		7863
Amalgamated Zinc (De Bavay's) Ltd v FCT	[1935] HCA 81; (1935) 54 CLR 295; [1936] ALR 67; 3 ATD 288; 9 ALJR 342	High Court of Australia	Australia - Commonwealth	19 Dec 1935	AustLII		224
Wilkes v Goodwin	[1923] 2 KB 86; [1923] All ER 61		United Kingdom	circa 1923	LexisNexis / Westlaw		16