Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Robert Bosch (Australia) Pty Ltd v Secretary, Department of Innovation, Industry, Science and Research [2011] FCA 1133 Citation: Robert Bosch (Australia) Pty Ltd v Secretary, Department of Innovation, Science and Research [2011] FCA 1133
Appeal from: Robert Bosch (Australia) Pty Ltd v Secretary, Department of Innovation, Science and Research [2010] AATA 983
Parties: ROBERT BOSCH (AUSTRALIA) PTY LTD (ACN 004 315 628) v SECRETARY, DEPARTMENT OF INNOVATION, INDUSTRY, SCIENCE AND RESEARCH
File number: VID 1181 of 2010
Judge: MURPHY J
Date of judgment: 4 October 2011
Corrigendum: 13 October 2011
Catchwords: STATUTORY INTERPRETATION – meaning of "conducted by" in ASIC Administration Regulations 2000 (Cth) – meaning of "inaccurate or incomplete" in s 94 ASIC Administration Act 1999 (Cth) – whether ACIS Scheme was a "self assessment" scheme ADMINISTRATIVE LAW – appeal from Administrative Appeals Tribunal – whether appeal amounted to issue estoppel or abuse of process
Legislation: ACIS Administration Act 1999 (Cth) ACIS Administration Amendment (Unearned Credit Liability) Act 2007 (Cth) ACIS Administration Regulations 2000 (Cth) Acts Interpretation Act 1901 (Cth) Administrative Appeals Tribunal Act 1975 (Cth) Administrative Decisions (Judicial Review) Act 1977 (Cth) Judiciary Act 1903 (Cth)
Cases cited: Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue (2009) 239 CLR 27 Biochem Pharma Inc v Commissioner of Patents (1988) 82 FCR at 92 Blair v Curran (1939) 62 CLR 464 Cody v J H Nelson Pty Ltd (1947) 74 CLR 629 Coles Supermarkets Pty Ltd v Westley Nominees Pty Ltd (2005) 60 ATR 52 Federal Commissioner of Taxation v Levy (1961) 106 CLR 448 Institute of Patent Agents v Lockwood [1894] AC 347 Luttick Australia Pty Ltd v Export Development Grants Board 5 FCR 589 Maunsell v Olins [1975] AC 373 McAuliffe v Secretary, Department of Social Security (1991) 23 ALD 284 Minister for Immigration and Ethnic Affairs v Wu Shan Liang [1996] 185 CLR 259 Newcastle City Council v GIO General Ltd (1997) 191 CLR 85 Pharmaceutical Society v Fuller (1932) 96 JP 422 Pioneer Concrete Services Ltd v Galli [1985] VR 675 Project Blue Sky Inc v Australian Broadcasting Authority (1998) 194 CLR 355 Rippon v Chilcotin (2001) 53 NSWLR 198 Robert Bosch (Australia) Pty Ltd v Fice (2009) 175 FCR 258 Robert Bosch(Australia) Pty Ltd v Secretary, Department of Innovation, Industry, Science, and Research, Interim Decision of Member E Fice of AAT, 16 April 2008 Rose v Secretary, Department of Social Security 21 FCR 241 Secretary, Department of Industry, Tourism and Resources v Spicer Axle Structural Components of Australia Pty Ltd (2007) 164 FCR 301 State Bank of NSW v Stenhouse Ltd [1997] Australian Tort Reports 64,077 (81-423), BC9700254
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