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Re Charles IFE Pty Ltd and Industry Research and Development Board 3

[1995] AATA 224; (1995) 39 ALD 635; 32 ATR 1226

Administrative Appeals Tribunal

Australia

11th August, 1995

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
RACV Sales and Marketing Pty Ltd and Innovation Australia	[2012] AATA 386; (2012) 57 AAR 268; (2012) 129 ALD 32; [2012] ATC 10-254	Administrative Appeals Tribunal	Australia	26 Jun 2012	AustLII		9
N98/166 and Industry Research and Development Board	[2000] AATA 341	Administrative Appeals Tribunal	Australia	28 Apr 2000	AustLII
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		6

Legislation Cited

Legislation Name	Provision
Industry Research and Development Act 1986 (Cth)	s22
Income Tax Assessment Act 1936 (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		6

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