Candacal Pty Ltd v The Industry Research & Development Board [2007] FCA 914

FEDERAL COURT OF AUSTRALIA

Candacal Pty Ltd v The Industry Research & Development Board [2007] FCA 914

ADMINISTRATIVE LAW – administrative decision – period covered by decision – omission of one of a number of relevant years by oversight – proceedings seeking declaration that decision applied to relevant year – settlement of proceedings – proposal for unopposed declaration that administrative decision covered relevant year – declaration within power and appropriate – Industry Research and Development Board – registration of research and development syndicate for successive financial years – application for a number of financial years – registration decision inexplicably omitting first financial year – slip – application for declaration that registration decision applied to first financial year – declaration unopposed on agreed facts – no consent order – declaration within power and appropriate – declaration made Income Tax Assessment Act 1936 (Cth) Industry Research and Development Act 1986 (Cth) s 39P, s 39S Australian Competition and Consumer Commission v McCaskey (2000) 104 FCR 8 cited CANDACAL PTY LTD, ERINBOL PTY LTD, LELEQUE PTY LTD, KENASHA PTY LTD, WASLYN PTY LTD, MAYGAIN PTY LTD, GAPMINT PTY LTD, TREVYN PTY LTD, NARDIA PTY LTD, IDGCC NO 1 INVESTMENTS PTY LTD, ROMBAR PTY LTD v THE INDUSTRY RESEARCH AND DEVELOPMENT BOARD WAD522 OF 2001

FRENCH J

14 JUNE 2007

PERTH IN THE FEDERAL COURT OF AUSTRALIA

WESTERN AUSTRALIA DISTRICT REGISTRY WAD522 OF 2001

BETWEEN: CANDACAL PTY LTD, ERINBOL PTY LTD, LELEQUE PTY LTD, KENASHA PTY LTD, WASLYN PTY LTD, MAYGAIN PTY LTD, GAPMINT PTY LTD, TREVYN PTY LTD, NARDIA PTY LTD, IDGCC NO 1 INVESTMENTS PTY LTD, ROMBAR PTY LTD

Applicants

AND: THE INDUSTRY RESEARCH AND DEVELOPMENT BOARD

Respondent

JUDGE: FRENCH J DATE OF ORDER: 14 JUNE 2007