"Fermenter", "Distiller" and Industry Research and Development Board [2000]

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 distillation.

  • The applicants applied for a favourable certificate under s. 39L of the IR&D Act 1986.

  • The IR&D Board found that some activities were eligible as R&D, while others were deemed to be more of a quality control and commercial nature, not involving innovation or technical risk.

  • There was an issue with when the activities occurred,  the Board finding that they had not been completed in the financial years 1991-1994 and did not form part of the assessment.

  • Fermenter and Distiller took the matter to the AAT claiming to be entitled to a favourable certificate for the whole of the period originally requested.

  • By the time the matter came on for hearing, the IR&D Board was of the opinion that the applicants had at no time complied with the statutory test for R&D activities. It was therefore the Board’s submission to the AAT that it should set aside the Board’s own decision.

Decision:

  • The decision of the IR&D Board was set aside.

  • The AAT remitted the matter back to the respondent with the direction that the applicants are entitled to a favourable certificate in respect of all the activities outlined except for one.

Click here to view the “Fermenter”, “Distiller” and Industry Research and Development Board case.

 

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