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

[2013] ATOTR TR2013/3
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Tax Laws Amendment (Research and Development) Bill 2010 (Cth)
Acts Interpretation Act 1901 (Cth)
Customs Act 1901 (Cth) s20, s25, s30
Industry Research and Development Act 1986 (Cth) s4, s5, s15, s25, s27A, s30
Taxation Administration Act 1953 (Cth)
Export Expansion Grants Act 1978 (Cth) s20
Sales Tax Assessment Act (No. 1) 1930 (Cth)
Sales Tax (Exemptions and Classifications) Act 1992 (Cth)
Tax Laws Amendment (Research and Development) Act 2011 (Cth)

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 flag 24
New Zealand v Johnston [2011] FCAFC 2; (2011) 274 ALR 509 Federal Court of Australia Australia - Commonwealth 11 Jan 2011 AustLII flag 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 flag 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 flag 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 flag 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 flag 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 flag 53
Hartnett v Migration Agents Registration Authority [2004] FCAFC 269; (2004) 140 FCR 388 Federal Court of Australia Australia - Commonwealth 7 Oct 2004 AustLII flag 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 flag 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 flag 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 flag 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 flag 888
R v Brown [1996] 1 AC 543 United Kingdom circa 1996 LexisNexis / Westlaw flag 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 flag 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 flag 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 flag 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 flag 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 flag 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 flag 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 flag 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 flag 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 flag 242
Philip Morris Ltd v Commissioner of Taxation (Cth) (1979) 38 FLR 383; (1979) 10 ATR 44 Australia circa 1979 Legal Online / Westlaw flag 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 flag 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 flag 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 flag 224
Wilkes v Goodwin [1923] 2 KB 86; [1923] All ER 61 United Kingdom circa 1923 LexisNexis / Westlaw flag 16

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