Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Industry Research & Development Board v Coal & Allied Operations Pty Ltd [2000] FCA 979
INCOME TAX – tax concession for expenditure on industrial research and development activity – Industry Research and Development Board refusing to give a certificate under s 39L of the Industry Research and Development Act 1986 (Cth) that certain activities qualified as "research and development activities" as defined in subs 73B(1) of the Income Tax Assessment Act 1936 (Cth) – decision by Administrative Appeals Tribunal that the activities in dispute did satisfy the definition – appeal by the Board to Court under s 44 of the Administrative Appeals Tribunal Act 1975 (Cth) – meaning of expressions "involved", "innovation" and "technical risk" in the definition. WORDS AND PHRASES – "involved" – "innovation" – "technical risk". Income Tax Assessment Act 1936 (Cth) s 73B(1) (Research and Development Activity) Industry Research and Development Act 1986 (Cth) s 39L Industry Research and Development Board v Unisys Information Services Australia Ltd (1997) 77 FCR 552, applied Minister for Immigration and Multicultural Affairs v Singh [2000] FCA 845, cited
INDUSTRY RESEARCH & DEVELOPMENT BOARD v COAL & ALLIED OPERATIONS PTY LIMITED N 722 of 1999 LINDGREN J 24 JULY 2000 SYDNEY
IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY N 722 OF 1999
ON APPEAL FROM THE ADMINISTRATIVE APPEALS TRIBUNAL, CONSTITUTED BY A DEPUTY PRESIDENT
BETWEEN: INDUSTRY RESEARCH AND DEVELOPMENT BOARD
APPLICANT
AND: COAL AND ALLIED OPERATIONS PTY LIMITED
RESPONDENT
JUDGE: LINDGREN J
DATE OF ORDER: 24 JULY 2000
WHERE MADE: SYDNEY
THE COURT ORDERS THAT: 1. The application be dismissed. 2. The applicant pay the respondent's costs. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.
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