Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Commissioner of Taxation v Desalination Technology Pty Limited [2014] FCA 1120 Citation: Commissioner of Taxation v Desalination Technology Pty Limited [2014] FCA 1120
Appeal from: Desalination Technology Pty Ltd v Commissioner of Taxation [2013] AATA 846
Parties: COMMISSIONER OF TAXATION v DESALINATION TECHNOLOGY PTY LIMITED
File number: NSD 2571 of 2013
Judge: PERRAM J
Date of judgment: 21 October 2014
Catchwords: TAXATION – claim for research and development offset – whether research and development expenditure had been 'incurred' by taxpayer – whether taxpayer was definitively committed to the expenditure – whether payment of invoice for expenditure was subject to uncertain contingencies
Legislation: Income Tax Assessment Act 1936 (Cth) ss 73B, 73I, 73J Income Tax Assessment Act 1997 (Cth) s 8-1
Cases cited: Coles Myer Finance Ltd v Commissioner of Taxation (1993) 176 CLR 640 cited Commissioner of Taxation v CityLink Melbourne Ltd (2006) 228 CLR 1 cited Hooker Rex Pty Ltd v Commissioner of Taxation (1988) 79 ALR 181 cited McGraw-Hinds (Aust) Pty Ltd v Smith (1979) 144 CLR 633 cited Messenger Press Pty Ltd v Commissioner of Taxation (2012) 90 ATR 69 cited Vision Intelligence Pty Ltd v Commissioner of Taxation [2013] AATA 527 cited Charles Proctor (ed), Goode on Payment Obligations in Commercial and Financial Transactions (Sweet & Maxwell, 2nd ed, 2009)
Date of hearing: 4 July 2014
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