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TR 2021/5 - Income tax: research and development tax offsets - the 'at risk' rule    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v Bogiatto	[2020] FCA 1139	Federal Court of Australia	Australia - Commonwealth	7 Aug 2020	AustLII		9
Manolas v R	[2018] NTCCA 12	Supreme Court of the Northern Territory - Court of Criminal Appeal	Australia - Northern Territory	10 Jul 2018	AustLII		3
Aubrey v R	[2017] HCA 18	High Court of Australia	Australia - Commonwealth	circa 2017	AustLII		44
Chevron Australia Holdings Pty Ltd v Commissioner of Taxation (No 4)	[2015] FCA 1092; (2015) 102 ATR 13	Federal Court of Australia	Australia - Commonwealth	23 Oct 2015	AustLII		22
Commissioner of Taxation of the Commonwealth of Australia v Ludekens	[2013] FCA 142	Federal Court of Australia	Australia - Commonwealth	circa 2013	AustLII		3
Nguyen v Motor Accidents Authority of New South Wales	[2011] NSWSC 351; (2011) 58 MVR 296	Supreme Court of New South Wales	Australia - New South Wales	3 May 2011	AustLII		99
State Revenue v Dick Smith Electronics	[2005] HCA 3; (2005) 221 CLR 496; (2005) 213 ALR 230; (2005) 79 ALJR 550; (2005) 58 ATR 241; [2005] ALMD 3117	High Court of Australia	Australia - Commonwealth	8 Feb 2005	AustLII		80
Brooks v Commissioner of Taxation	[2000] FCA 721; (2000) 100 FCR 117; (2000) 173 ALR 235; (2000) 44 ATR 352; [2001] ANZ Conv R 35	Federal Court of Australia	Australia - Commonwealth	9 Jun 2000	AustLII		46
Commissioner of Taxation v Scully	[2000] HCA 6; (2000) 201 CLR 148; (2000) 169 ALR 459; (2000) 43 ATR 718; (2000) 74 ALJR 504; (2000) 214 Leg Rep 2	High Court of Australia	Australia - Commonwealth	circa 2000	AustLII		101
Berry v FCT	[1953] HCA 70; (1953) 89 CLR 653; 10 ATD 262	High Court of Australia	Australia - Commonwealth	28 Oct 1953	AustLII		60
Archibald Howie Pty Ltd v Commissioner of Stamp Duties (NSW)	[1948] HCA 28; (1948) 77 CLR 143; [1948] 2 ALR 489	High Court of Australia	Australia - Commonwealth	18 Oct 1948	AustLII		178