Swanson Reed News

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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Industry R&D Board v Phai See Investments Pty Ltd [2001] FCA 532

February 28th, 2014

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 […]

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Industry Research & Development Board v Bridgestone Australia Ltd [2001] FCA 954

February 27th, 2014

In the case of Industry Research & Development Board (IRDB) v Bridgestone Australia, the federal court ruled in favour of the IR&D Board allowing the appeal against Bridgestone. The federal court requested that the matter be remitted to the AAT to be heard and determined again by the Tribunal in accordance with law. Background: This appeal concerns the construction and application of ss 39M and 39C of the Industry Research & Development Act 1986. Bridgestone claimed to be entitled to […]

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Industry Research and Development Board [2000] FCA 979

February 26th, 2014

In the matter of Industry Research and Development (IR&D) Board v Coal & Allied Operations (C&A), the federal court ruled in favor of C&A, dismissing the IR&D Board’s application. Background: The IR&D Board declined to give a certificate in respect of some of C&A’s activities, which C&A claimed were “research and development activities”. The facts relate to C&A’s “Alluvial Lands Project”. The objective was to enable alluvial lands to be mined, and, to that end, to prevent, by the construction […]

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Bryce Steele
Principal, Melbourne
Tel: (03) 9018 5778
Mob: 0435 713 493
Tom Parkhouse
Principal, Sydney
Tel: (02) 8006 0559
Mob: 0411 718 565
Andy Nguyen
Principal, Brisbane
Tel: (07) 3221 1499
Mob: 0407 750 249
Kieu McKellar
Manager, Adelaide
Tel: (08) 8121 7850
Mob: 0435 713 493
David Greatwich
Principal, Perth
Tel: (08) 9340 3745
Mob: 0468 386 250
Sarah Guan
Manager, Hobart
Tel: (03) 9018 5778
Mob: 0401 262 591

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