Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Robert Bosch (Australia) Pty Ltd v Secretary, Department of Industry, Innovation, Science, Research and Tertiary Education [2012] FCAFC 117 Citation: Robert Bosch (Australia) Pty Ltd v Secretary, Department of Industry, Innovation, Science, Research and Tertiary Education [2012] FCAFC 117
Appeal from: Robert Bosch (Australia) Pty Ltd v Secretary, Department of Innovation, Science and Research [2011] FCA 1133
Parties: ROBERT BOSCH (AUST) PTY LTD (ACN 004 315 628) v SECRETARY, DEPARTMENT OF INDUSTRY, INNOVATION, SCIENCE, RESEARCH AND TERTIARY EDUCATION
File number: VID 1171 of 2011
Judges: KENNY, EDMONDS AND ROBERTSON JJ
Date of judgment: 29 August 2012
Catchwords: STATUTORY INTERPRETATION – meaning of "conducted by" in ACIS Administration Regulations 2000 (Cth) – meaning of s 94 of ACIS Administration Act 1999 (Cth) – whether appellant entitled to duty credit by reason of s 94(1)(a) or (b)
Legislation: ACIS Administration Act 1999 (Cth) ss 3, 4, 6, 6A, 35, 37, 46, 59, 60, 64, 94 ACIS Administration Regulations 2000 (Cth) regs 5, 13C, 13G, 13H
Cases cited: Biochem Pharma Inc v Commissioner of Patents (1988) 82 FCR 87 cited Coles Supermarkets Pty Ltd v Westley Nominees Pty Ltd [2005] FCA 839; (2005) 60 ATR 52 cited Council of the Pharmaceutical Society of Great Britain v Fuller (1932) 96 JP 422 cited Federal Commissioner of Taxation v Levy (1961) 106 CLR 448 distinguished House of Peace Pty Ltd v Bankstown City Council (2000) 48 NSWLR 498 applied Luttick Australia Pty Ltd v Export Development Grants Board (1985) 5 FCR 589 cited Pioneer Concrete Services Ltd v Galli [1985] VR 675 cited Polo/Lauren Company LP v Ziliani Holdings Pty Ltd (2008) 173 FCR 266 applied Project Blue Sky Inc v Australian Broadcasting Authority (1998) 194 CLR 355 applied Re Spicer Axle Structural Components Australia Pty Ltd and Secretary, Dept of Industry, Tourism and Resources [2006] AATA 1004; (2006) 94 ALD 634 explained Robert Bosch (Australia) Pty Ltd v Fice (2009) 175 FCR 258 referred to Rose v Secretary, Department of Social Security (1990) 21 FCR 241 cited Secretary, Department of Industry, Tourism and Resources v Spicer Axle Structural Components Australia Pty Ltd (2007) 164 FCR 301 explained
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