Australian Trade Commission v World Geoscience Corp Ltd [1997] FCA 818

FEDERAL COURT OF AUSTRALIA Export Market Development Grants Act - grants - requirements of "eligible expenditure" - meaning of "carrying on business" in s 11Z(5) - whether requires ability to supply - identification of relevant act for s 38 - whether motive relevant - requirement of effect flowing from act - s 38(1) concerned with movement (of expenditure) Export Market Development Grants Act 1974 Part 1A, s 38, 14(1)(a), 11A(1)(a), 11A(1), 11C(1)(a), (2), 11Z(5), 38(1), 38(2)(a) Goodman Fielder Wattie Ltd v Commissioner of Taxation (1991) 29 FCR 376 Softwood Pulp and Paper Limited v Federal Commissioner of Taxation (Cth) (1976) 76 ATC 4,439 Inglis v Federal Commissioner of Taxation (Cth) (1979) 40 FLR 191 Australian Trade Commission v Correia & Zaknich Holdings Pty Ltd & Anor (1992) 38 FCR 153 Australian Trade Commission v World Geoscience Corporation Ltd and World Geoscience Petroleum Services Pty Ltd No WAG 21 of 1997 Kiefel J Brisbane 20 August 1997

IN THE FEDERAL COURT OF AUSTRALIA ) ) WESTERN AUSTRALIA DISTRICT REGISTRY ) WAG21 of 1997 ) GENERAL DIVISION )

ON APPEAL FROM A DECISION OF THE ADMINISTRATIVE APPEALS TRIBUNAL

BETWEEN: AUSTRALIAN TRADE COMMISSION

Applicant

AND: WORLD GEOSCIENCE CORPORATION LTD

First Respondent

WORLD GEOSCIENCE PETROLEUM SERVICES PTY LTD

Second Respondent

JUDGE(S): KIEFEL J PLACE: PERTH DATED: 20 AUGUST 1997

MINUTES OF ORDER

THE COURT ORDERS THAT: 1. The Appeal is dismissed with costs. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.

IN THE FEDERAL COURT OF AUSTRALIA ) ) WESTERN AUSTRALIA DISTRICT REGISTRY ) WAG21 of 1997 ) GENERAL DIVISION )