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CR 2013/35 - Income tax: research and development tax incentive: membership funding for the ACA Low Emissions Technology Program

[2013] ATOCR CR2013/35

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Constitution
Tax Laws Amendment (Research and Development) Bill 2010 (Cth)
Copyright Act 1968 (Cth)
Industry Research and Development Act 1986 (Cth)	s27, s27A
Income Tax Assessment Act 1936 (Cth)	s100, s355
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
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
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

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