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CR 2012/110 - Income tax: research and development tax concession: membership funding for the ACA Low Emissions Technologies Program    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Magna Alloys & Research Pty Ltd v FCT	[1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542	Federal Court of Australia	Australia - Commonwealth	2 Dec 1980	AustLII		240
FCT v Snowden & Willson Pty Ltd	[1958] HCA 23; (1958) 99 CLR 431; [1958] ALR 523; (1958) 11 ATD 463; (1958) 7 AITR 308; 32 ALJR 167	High Court of Australia	Australia - Commonwealth	15 May 1958	AustLII		133
R v Portus; Ex parte Federated Clerks Union of Australia	[1949] HCA 53; (1949) 79 CLR 428	High Court of Australia	Australia - Commonwealth	22 Nov 1949	AustLII		127
Cuthbertson & Richards Sawmills Pty Ltd v Thomas	[1999] FCA 315; (1999) 93 FCR 141; (1999) 30 ACSR 504; (1999) 17 ACLC 670	Federal Court of Australia	Australia - Commonwealth	30 Mar 1999	AustLII		24
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		20
FCT v Rothmans of Pall Mall (Aust) Ltd	[1992] FCA 434; (1992) 37 FCR 582; (1992) 23 ATR 620	Federal Court of Australia	Australia - Commonwealth	8 Sep 1992	AustLII		14
Re Garraway Metals Pty Ltd v Comalco Aluminium Ltd	[1992] FCA 278; (1992) 23 ATR 364	Federal Court of Australia	Australia - Commonwealth	12 Jun 1992	AustLII		9
FCT v Faywin Investments Pty Ltd	[1990] FCR 461	Federal Court of Australia	Australia	circa 1990	Legal Online / Westlaw		2