In the matter of Mobil Oil Australia Ltd v Industry R&D Board, the Administrative Appeals Tribunal (AAT) assessed whether activities undertaken by Mobil Oil met the eligibility requirements of R&D under s. 73B (1) of the Income Tax Assessment (ITA) Act 1986. Background: Mobil Oil Australia Ltd sought a review of part of a decision by the IR&D Board that the activities known as the Arab Light/Gippsland Crude project undertaken by Mobil Oil (“the refinery trial”) did not meet the […]
In the matter of “Fermenter”, “Distiller” and Industry Research and Development (IR&D) Board, the Administrative Appeals Tribunal (AAT) assessed the decision of the IR&D Board regarding the applicants entitlement to a favourable certificate under s. 39L of the Industry Research and Development (IR&D) Act 1986. Background: The first applicant, “Fermenter” was concerned in a project for the development of the manufacture of ethanol from wheat starch waste by fermentation. The second applicant, “Distiller”, was involved in a similar development using […]
In the matter of Charles IFE Pty Ltd v Industry R&D Board [1995], the Administrative Appeals Tribunal (AAT) assessed the decision of the IR&D Board that activities which Charles IFE Pty Ltd were undertaking did not satisfy the definition of R&D in Section 73B(1) of the Income Tax Assessment (ITA) Act 1936. Background: Charles IFE Pty Ltd, sought a review of a decision taken by the IR&D Board regarding their R&D activities. The IR&D Board had found that activities known […]
In the case of the Industry R&D Board v Phai See Investments Pty Ltd [2001] and Industry Research and Development Board v Mainstar One Holding Pty Ltd [2001], the federal court ruled in favour of Phai See and allowed Mainstar’s application. Background: Phai See and Mainstar applied to the IR&D Board for registration in respect of the year of income ended 30 June 1996, resulting in each application being refused. Applications were made to the AAT for a review of […]