Industry Research and Development Board v IMT Ltd [2001] FCA 85

FEDERAL COURT OF AUSTRALIA

Industry Research and Development Board v IMT Ltd [2001] FCA 85 PROCEDURE – appeals - conceded appeal from tribunal – whether court should determine non-conceded grounds of appeal before remission – whether remission should be to tribunal differently constituted Industry Research and Development Act 1986 (Cth), ss 39L, 39LA Administrative Appeals Tribunal Act 1975 (Cth), s 44 Income Tax Assessment Act 1936 (Cth), s 73B

Kovalev v Minister for Immigration & Multicultural Affairs (1999) 59 ALD 71, considered Kapagama v Minister for Immigration & Multicultural Affairs [1999] FCA 1881, referred to Northern NSW FM Pty Limited v Australian Broadcasting Tribunal (1990) 26 FCR 39, followed Versatile Carpets Pty Ltd v Collector of Customs (unreported, Federal Court of Australia, Sweeney, Woodward and Davies JJ, 21 February 1985), considered Australian Railways Union & Ors; Ex parte Public Transport Corporation (1993) 117 ALR 17 at 25, referred to Australian Trade Commission v Underwood Exports Pty Ltd (1997)49 ALD 426, referred to Brackenreg v Comcare Australia (1995) 56 FCR 335 at 343-52, referred to Mabru Nominees Pty Ltd as Trustee of the Urban Family Trust No. 2 Trust v Commissioner of Taxation (1997) ATC 4902 at 4911; 37 ATR 97, referred to Steedman v Baulkham Hills Shire Council (No. 2) (Court of Appeal NSW, 13 August 1993), referred to INDUSTRY RESEARCH AND DEVELOPMENT BOARD v IMT LIMITED W 16 of 2000 RD NICHOLSON J 16 FEBRUARY 2001 PERTH

IN THE FEDERAL COURT OF AUSTRALIA

WESTERN AUSTRALIA DISTRICT REGISTRY W 16 of 2000

BETWEEN: INDUSTRY RESEARCH AND DEVELOPMENT BOARD

APPLICANT

AND: IMT LIMITED

RESPONDENT

JUDGE: R D NICHOLSON J

DATE OF ORDER: 16 FEBRUARY 2001

WHERE MADE: PERTH

THE COURT ORDERS THAT: 1. The appeal be allowed. 2. The decision of the Administrative Appeals Tribunal made on 20 January 2000 be set aside. 3. The matter be remitted to the Administrative Appeals Tribunal as differently constituted to be determined according to law. 4. The hearing dates for the appeal on 13/14 March 2001 be vacated. 5. There be no order as to costs. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.