Australian Trade Commisison v International Universities of Australia Pty Ltd [2000] FCA 348

FEDERAL COURT OF AUSTRALIA

Australian Trade Commission v International Universities of Australia Pty Ltd [2000] FCA 348 TRADE AND COMMERCE – Export Market Development Grants Act 1974 (Cth) – claim for grant – eligible expenditure – expenditure paid by related corporation – whether paid by claimant – whether claimant "incurred" expenditure – "eligible services" – whether expenditure in respect of "eligible services" – demand for services – whether demand increased after agreement to provide those services

WORDS & PHRASES – "incurred", "eligible expenditure" Export Market Development Grants Act 1974 (Cth) ss 3(6), 3(9), 11C, 11Z(5) and 14(1) Export Market Development Grants Regulations

Black v Smallwood (1966) 117 CLR 52 referred to Brookton Co-op Society Ltd v Commissioner of Taxation of the Commonwealth of Australia (1981) 147 CLR 441 applied Commonwealth of Australia v Borg (1994) 20 AAR 299 cited Cooper Brookes (Wollongong) Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia (1981) 147 CLR 297 referred to Dennis Wilcox Pty Ltd v Federal Commissioner of Taxation (1988) 79 ALR 267 cited Export Development Grants Board v Miller Pohang Coal Co Pty Ltd (1985) 61 ALR 125 referred to Federal Commissioner of Taxation v P Iori & Sons Pty Ltd (1987) 87 ATC 4775 applied Fliway-Afa International Pty Ltd v Australian Trade Commission (1992) 39 FCR 446 referred to In re Harmony and Montague Tin and Copper Mining Co (Spargo's case) (1873) 8 Ch App 407 applied Manzi v Smith (1975) 132 CLR 671 applied Mills v Meeking (1990) 169 CLR 214 cited Parker Pen (Aust) Pty Ltd v Export Development Grants Board (1983) 46 ALR 612 referred to Stead v State Government Insurance Commission (1986) 161 CLR 141 referred to

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