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RACV Sales and Marketing Pty Ltd and Innovation Australia   flag  9

[2012] AATA 386; (2012) 57 AAR 268; (2012) 129 ALD 32; [2012] ATC 10-254
Administrative Appeals Tribunal
Australia
26th June, 2012

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Moreton Resources Ltd and Industry Innovation and Science Australia (Taxation) [2022] AATA 3804 Administrative Appeals Tribunal Australia 21 Sep 2022 AustLII flag 3
PKWK and Innovation and Science Australia (Taxation) [2021] AATA 706 Administrative Appeals Tribunal Australia 24 Mar 2021 AustLII flag 3
Coal of Queensland Pty Ltd and Innovation and Science Australia (Taxation) [2020] AATA 126 Administrative Appeals Tribunal Australia 30 Jan 2020 AustLII flag 3
QTWG and Commissioner of Taxation [2019] AATA 2428 Administrative Appeals Tribunal Australia 24 Jul 2019 AustLII flag 2
Ultimate Vision Inventions Pty Ltd and Innovation and Science Australia (Taxation) [2019] AATA 1633 Administrative Appeals Tribunal Australia 27 Jun 2019 AustLII flag 3
Moreton Resources Ltd and Innovation and Science Australia (Taxation) [2018] AATA 3378 Administrative Appeals Tribunal Australia 10 Sep 2018 AustLII flag 8
Rix ’ s Creek Pty Ltd; Bloomfield Collieries Pty Ltd and Innovation Australia [2017] AATA 645 Administrative Appeals Tribunal Australia 10 May 2017 AustLII flag 7
Docklands Science Park Pty Ltd and Innovation Australia [2015] AATA 973; (2015) 68 AAR 42 Administrative Appeals Tribunal Australia 16 Dec 2015 AustLII flag 10
BLBS and Minister for Foreign Affairs and Trade, Re [2012] AATA 464; (2012) 129 ALD 380 Administrative Appeals Tribunal Australia 20 Jul 2012 AustLII flag 5

Legislation Cited

Legislation Name Provision
Constitution
Income Tax Assessment Amendment (Research and Development) Bill (Cth)
Administrative Appeals Tribunal Act 1975 (Cth) s35, s37, s43, s44
ADJR Act (Cth)
Acts Interpretation (Cth) s15AB
Designs Act 2003 (Cth)
Industry Research and Development Act 1986 (Cth) s4
Income Tax Assessment Act 1936 (Cth) s70B
Olympic Insignia Protection Act 1987 (Cth)
Patents Act 1990 (Cth) s3, s7, s18
Taxation Administration Act 1953 (Cth) s14ZZE, s14ZZJ
Trade Marks Act 1995 (Cth) s6
Regulations (Cth) s39
Income Tax Assessment Amendment (Research and Development) Act (Cth)
National Companies and Securities (Cth) s36
National Security Act (Cth)
Tax Laws Amendment (2007 Measures No.5) Act 2007 (Cth) s3
Amendment Act (No 3) 1996 (Cth)
Taxation Laws Amendment Act (No 4) 1989 (Cth)
Taxation Laws Amendment (Research and Development) Act 2001 (Cth)
Amendment (Research and Development) Act 2011 (Cth)
Interpretation Act 1987 (NSW) s34
Personal Injuries Proceedings Act 2002 (Qld) s30

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
HZXD and Innovation Australia [2010] AATA 879 Administrative Appeals Tribunal Australia 9 Nov 2010 AustLII flag 2
"Fermenter" v Industry Research and Development Board [2000] AATA 888; (2000) 45 ATR 1122 Administrative Appeals Tribunal Australia 10 Oct 2000 AustLII flag 2
Re Applicant and Industry Research and Development Board [1999] AATA 468; 55 ALD 784; 42 ATR 1116 Administrative Appeals Tribunal Australia 28 Jun 1999 AustLII flag 3
Confidential and Industry Research and Development Board [1997] AATA 67 Administrative Appeals Tribunal Australia 6 Mar 1997 AustLII flag 1
Re Charles IFE Pty Ltd and Industry Research and Development Board [1995] AATA 224; (1995) 39 ALD 635; 32 ATR 1226 Administrative Appeals Tribunal Australia 11 Aug 1995 AustLII flag 3
Mobil Oil Australia Ltd and Industry Research and Development Board [1995] AATA 133 Administrative Appeals Tribunal Australia 19 May 1995 AustLII flag 1
North Broken Hill Ltd and Industry Research and Development Board No: V93/34 Aat [1993] AATA 254; 26 ATR 1262; 18 AAR 177; (1993) 30 ALD 200 Administrative Appeals Tribunal Australia 11 Aug 1993 AustLII flag 2
Hodgson v Imperial Tobacco Ltd [1998] EWCA Civ 224; [1998] 2 All ER 673; [1998] 1 WLR 1056 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 12 Feb 1998 BAILII flag 68
Clements v Independent Indigenous Advisory Committee [2003] FCAFC 143; (2003) 131 FCR 28; 37 AAR 309 Federal Court of Australia Australia - Commonwealth 27 Jun 2003 AustLII flag 206
Azuko Pty Ltd v Old Digger Pty Ltd [2001] FCA 1079; (2001) 52 IPR 75; [2001] AIPC 91-741 Federal Court of Australia Australia - Commonwealth 8 Aug 2001 AustLII flag 33
Brown v Commissioner of Taxation [2001] FCA 276; (2001) 47 ATR 143 Federal Court of Australia Australia - Commonwealth 14 Mar 2001 AustLII flag 14
Industry Research and Development Board v Coal & Allied Operations Pty Ltd [2000] FCA 979; (2000) 101 FCR 405; 44 ATR 541 Federal Court of Australia Australia - Commonwealth 24 Jul 2000 AustLII flag 9
Secretary, Department of Social Security v Ekis (1998) 85 FCR 382; (1998) 52 ALD 246; 28 AAR 36 Federal Court of Australia Australia circa 1998 Legal Online / Westlaw flag 22
Industry Research and Development Board v Unisys Information Services Australia Ltd (1997) 77 FCR 552; 37 ATR 62 Federal Court of Australia Australia circa 1997 Legal Online / Westlaw flag 7
Australian Trade Commission v F & F Asia Pty Ltd (1996) 69 FCR 252; 42 ALD 197 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 15
Pepsi Seven-Up Bottlers v Commissioner of Taxation [1995] FCA 1655; (1995) 62 FCR 289; (1995) 132 ALR 632; (1995) 31 ATR 445 Federal Court of Australia Australia - Commonwealth 10 Nov 1995 AustLII flag 57
HR Products Pty Ltd v Collector of Customs [1990] FCA 152; (1990) 20 ALD 340 Federal Court of Australia Australia - Commonwealth 17 May 1990 AustLII flag 27
National Companies and Securities Commission v Bankers Trust Australia Ltd [1989] FCA 530; (1989) 24 FCR 217; (1989) 91 ALR 321; (1990) 8 ACLC 1 Federal Court of Australia Australia - Commonwealth 20 Dec 1989 AustLII flag 55
Phillip and Anton Homes Pty Ltd v Commonwealth [1988] FCA 72; (1988) 17 FCR 482; (1988) 100 ALR 227; [1988] ASC 57; [1988] ATPR 49,040; 11 IPR 358; 33 A Crim R 182; 14 ALD 170 Federal Court of Australia Australia - Commonwealth 17 Mar 1988 AustLII flag 63
Minister for Immigration and Ethnic Affairs v Gungor [1982] FCA 99; (1982) 63 FLR 441; (1982) 42 ALR 209; [1982] 4 ALD 575; 6 A Crim R 81 Federal Court of Australia Australia - Commonwealth 9 Jun 1982 AustLII flag 340
Kuswardana v Minister for Immigration and Ethnic Affairs [1981] FCA 66; (1981) 54 FLR 334; (1981) 35 ALR 186 Federal Court of Australia Australia - Commonwealth 1 Jun 1981 AustLII flag 178
Insurance Commission of Western Australia v Container Handlers Pty Ltd [2004] HCA 24; (2004) 218 CLR 89; (2004) 206 ALR 335; (2004) 78 ALJR 821; (2004) 13 ANZ Insurance Cases 61-607; (2004) 40 MVR 33 High Court of Australia Australia - Commonwealth circa 2004 AustLII flag 91
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 890
Re Bolton; Ex parte Beane [1987] HCA 12; (1987) 162 CLR 514; (1987) 70 ALR 225; 61 ALJR 190; 25 A Crim R 90 High Court of Australia Australia - Commonwealth 9 Apr 1987 AustLII flag 719
Re Australian Federation of Construction Contractors; Ex parte Billing [1986] HCA 74; (1986) 68 ALR 416; (1986) 61 ALJR 37 High Court of Australia Australia - Commonwealth 2 Dec 1986 AustLII flag 68
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 7870
Minister of State for the Army v Dalziel [1944] HCA 4; (1944) 68 CLR 261; [1944] ALR 89 High Court of Australia Australia - Commonwealth 10 Mar 1944 AustLII flag 245
Whitton v Falkiner [1915] HCA 38; (1915) 20 CLR 118 High Court of Australia Australia - Commonwealth 11 Jun 1915 AustLII flag 90
Heggie v Minda Incorporated [2006] SAIRComm 9 South Australian Industrial Relations Commission Australia - South Australia 7 Apr 2006 AustLII flag 3
Blacktown Workers' Club Ltd v O'Shannessy [2011] NSWCA 265; (2011) 183 LGERA 184 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 6 Sep 2011 AustLII flag 13
Queensland v Allen [2011] QCA 311; [2012] 2 Qd R 148 Supreme Court of Queensland - Court of Appeal Australia - Queensland 4 Nov 2011 AustLII flag 16
Attorney-General (NSW) v Mayas Pty Ltd (1988) 14 NSWLR 342; 36 A Crim R 345 Australia - New South Wales circa 1988 LexisNexis AU flag 116
Scott v Scott [1913] AC 417; [1911-1913] All ER 1 United Kingdom circa 1913 LexisNexis / Westlaw flag 871
Land (Planning and Environment) (Amendment) (No 3 Act 1996 United Kingdom circa 1996 flag 8
(1988) 82 ALR 175 (1988) 82 ALR 175 Australia circa 1988 LexisNexis AU flag 268
Drake v Minister for Immigration and Ethnic Affairs 46 FLR 409; 24 ALR 577; (1979) 2 ALD 60 Australia circa 1979 Legal Online / Westlaw flag 3779
McKeown v Repatriation Commission (1995) 39 ALD 30; 22 AAR 229 Australia circa 1995 LexisNexis AU flag 14
Transport Accident Commission (Vic) v Bausch [1998] 4 VR 249; (1998) 27 MVR 24; 13 VAR 61 Australia - Victoria circa 1998 LexisNexis AU flag 72
AAT Case 10,193 (2042) 30 ATR 1364 Australia circa 1990 Legal Online / Westlaw flag 3
Avel Pty Ltd v Attorney-General for New South Wales (1987) 11 NSWLR 126 Australia - New South Wales circa 1987 LexisNexis AU flag 15

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