Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
INDUSTRY RESEARCH AND DEVELOPMENT - research and development activities - software development project - certificate issued - eligibility for tax concession - whether Tribunal in error of law in determining activity involved "innovation or technical risk." Administrative Appeals Tribunal Act 1975 (Cth), s44 Industry Research and Development Act 1986 (Cth) s39T Income Tax Assessment Act 1936 (Cth) ss73B(1), 73B(1)(a)(ii) Acts Interpretation Act 1901 (Cth) ss15AA, 15AB(1)(a), 15AB(1)(b)(i)
Re North Broken Hill Limited and Industry and Research Development Board 93 ATC 2148 Re Mobil Oil Australia Limited and Industry Research and Development Board 95 ATC 2042 Farnell Electronic Components Pty Ltd v Collector of Customs (1996) 142 ALR 322 Tillmanns Butcheries Pty Ltd v Australasian Meat Industry Employees' Union (1979) 27 ALR 367 Radio 2UE Sydney Pty Ltd v Stereo FM Pty Ltd (1982) 44 ALR 557 Minister for Immigration and Ethnic Affairs v Wu Shan Liang (1996) 136 ALR 481 Collector of Customs v Agfa-Gevaert Ltd (1996) 141 ALR 59 Maunsell v Olins [1975] AC 373 INDUSTRY RESEARCH AND DEVELOPMENT BOARD v UNISYS INFORMATION SERVICES AUSTRALIA PTY LIMITED (Formerly SYNERCOM AUSTRALIA PTY LIMITED) (ACN 000 005 309) NG 247 OF 1997 CARR, R D NICHOLSON AND FINN JJ PERTH 19 AUGUST 1997
IN THE FEDERAL COURT OF AUSTRALIA ) ) WESTERN AUSTRALIA DISTRICT REGISTRY ) NG 247 of 1997 ) GENERAL DIVISION )
BETWEEN: INDUSTRY RESEARCH AND DEVELOPMENT BOARD
Applicant
AND: UNISYS INFORMATION SERVICES AUSTRALIA PTY LIMITED (formerly SYNERCOM AUSTRALIA PTY LIMITED) (ACN 000 005 309)
Respondent
JUDGES: CARR, R D NICHOLSON AND FINN JJ PLACE: PERTH DATED: 19 AUGUST 1997
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