Case Law

Commissioner of Taxation and Zoffanies Pty Ltd [2002] AATA 758

March 6th, 2014

This matter concerns an application made by Zoffanies to the Administrative Appeals Tribunal (AAT) for the review of a decision of the Commissioner of Taxation to disallow Zoffanies objection against an Income Tax Assessment for the Substituted Accounting Period ending on 30 September 1992 (in lieu of the year ending on 30 June 1992). Background: Zoffanies, a subsidiary company of Macquarie Bank Ltd, claimed it was entitled to an allowable deduction of $109,947 which was part of a loss of […]

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Mobil Oil Australia Ltd v Industry R&D Board [1995] AATA 133

March 5th, 2014

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 […]

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Fermenter; Distiller v Industry Research and Development Board [2000] AATA 888

March 4th, 2014

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 […]

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Charles IFE Pty Ltd v Industry R&D Board [1995] AATA 224

March 3rd, 2014

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 […]

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