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It 2635 - Income Tax : Syndicated Research and Development Arrangements

[1991] ATOITR IT2635

Australian Taxation Office

Australia - Commonwealth

9th May, 1991

Legislation Cited

Legislation Name	Provision
Tax Law Improvement Bill 1996 (Cth)
1936 Act (Cth)
Income Tax Assessment Act 1997 (Cth)
Income Tax (Transitional Provisions) Act 1997 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
NT86/505 and Commissioner of Taxation	[1988] AATA 330; 20 ATR 3033	Administrative Appeals Tribunal	Australia	24 Nov 1988	AustLII		1
Tillmanns Butcheries Pty Ltd v Australasian Meat Industry Employees' Union	[1979] FCA 85; (1979) 42 FLR 331; (1979) 2 ATPR 40-138; (1979) 27 ALR 367	Federal Court of Australia	Australia - Commonwealth	circa 1979	AustLII		365
Dampier Mining Co Ltd v Commissioner of Taxation (Cth)	(1978) 21 ALR 87; 8 ATR 835; 78 ATC 4,331		Australia	circa 1978	LexisNexis AU		3
Transport Ministry v Simmonds	[1973] 1 NZLR 359		New Zealand	circa 1973	LexisNexis		28

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