This case is between Boral Windows Ptd Ltd (“First Applicant”), Gas Corporation of Queensland Ltd (“Second Applicant”) and Allen Taylor & Company Ltd (“Third Applicant”) and the Industry Research & Development Board (“First Respondent”), the Tax Concession Committee (“Second Respondent”) and the Secretary, Department of Industry Science & Tourism (“Third Respondent”) and the Commonwealth of Australia (“Fourth Respondent”).
Background
Decision
The judged stated that “While Gas Corp factually was registered on 25 November 1996, as and from the 1996 IR&D Act being given the Royal Assent on 19 December 1996 but operating retrospectively from 6 December 1995, that act of registration was beyond power and in breach of s 39J(1)(a) with the consequence that, at the time of commencing the present application, Gas Corp was not and for legal purposes, never had been registered by the Board”. The answer reserved for decision was answered in the affirmative.
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