Industry Research and Development V Bridgstone Australia Ltd [2000] FCA 1588

FEDERAL COURT OF AUSTRALIA

Industry Research and Development Board v Bridgestone Australia Ltd [2000] FCA 1588

ADMINISTRATIVE LAW – Industry Research and Development Act 1986 (Cth) – interpretation of the words "normal commercial terms" – whether persons dealing with each other from "positions of comparable bargaining power" – whether Tribunal's procedures reveal an error of law Industry Research and Development Act 1986 (Cth) ss 39C, 39D, 39L(1) 39M, 39M(2)(b)(i)(A) Income Tax Assessment Act 1936 (Cth) s 73B, s 122 Acts Interpretation Act 1901 (Cth) s 15AA MacQuarie Dictionary (Rev Ed) Farmer v Cotton's Trustees (1915) AC 922 applied Commissioner of Taxation v Miller [1946] 73 CLR 93 cited Hayes v Federal Commissioner of Taxation [1956] 96 CLR 47 cited Hope v Bathurst City Council [1980] 144 CLR 1 cited Collector or Customs v Agfa-Gevaert Ltd [1995-1996] 186 CLR 389 applied Brutus v Cozens [1973] AC 854 applied NSW Associated Blue-Metal Quarries Ltd v Federal Commissioner of Taxation (1956) 94 CLR 309 applied K & S Lake City Freighters Pty Ltd v Gordon & Gotch Ltd (1985) 157 CLR 309 applied Collector of Customs v Pozzolanic enterprises Pty Ltd (1993) 43 FCR 280 cited INDUSTRY RESEARCH AND DEVELOPMENT BOARD v BRIDGESTONE AUSTRALIA LIMITED NO N 741 of 1999 O'LOUGHLIN J ADELAIDE 10 NOVEMBER 2000

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY N 741 OF 1999

BETWEEN: INDUSTRY RESEARCH AND DEVELOPMENT BOARD

APPLICANT

AND: BRIDGESTONE AUSTRALIA LIMITED

RESPONDENT

JUDGE: O'LOUGHLIN J

DATE OF ORDER: 10 NOVEMBER 2000

WHERE MADE: ADELAIDE

THE COURT ORDERS THAT: 1. The application be dismissed. 2. The applicant pay the costs of the respondent which costs are to be taxed in default of agreement. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.