TR 2006/3 - Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business

[2006] ATOTR TR2006/3

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Industry Research and Development Act 1986 (Cth)
Taxation Administration Act 1953 (Cth)
Industrial Research and Development Incentives Act 1976 (Cth)	s1, s5, s6, s8, s10, s11, s15, s20, s21, s23, s25, s30, s40, s53

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Plant and Commissioner of Taxation	[2004] AATA 1296; 58 ATR 1070	Administrative Appeals Tribunal	Australia	6 Dec 2004	AustLII
BHP Billiton Petroleum (Bass Strait) Pty Ltd v Commissioner of Taxation	[2002] FCAFC 433; 126 FCR 119; (2002) 51 ATR 520	Federal Court of Australia	Australia - Commonwealth	20 Dec 2002	AustLII
Softex Industries Pty Ltd and Commissioner of Taxation	[2002] AATA 1232; 51 ATR 1141	Administrative Appeals Tribunal	Australia	29 Nov 2002	AustLII
MIM Holdings Ltd v Commissioner of Taxation; Commissioner of Taxation v MIM Holdings Ltd	[1997] FCA 363	Federal Court of Australia	Australia - Commonwealth	16 May 1997	AustLII
Taxation, Federal Commissioner of v Rowe	[1997] HCA 16; (1997) 187 CLR 266; (1997) 143 ALR 406; (1997) 35 ATR 432; (1997) 71 ALJR 624	High Court of Australia	Australia - Commonwealth	29 Apr 1997	AustLII
(1997) 363 Fca 13	(1997) 363 FCA 13	Federal Court of Australia	Australia - Commonwealth	circa 1997	AustLII
First Provincial Building Society Ltd v Commissioner of Taxation	(1995) 56 FCR 320; (1995) 128 ALR 118; (1995) 30 ATR 207	Federal Court of Australia	Australia	circa 1995	Legal Online / Westlaw
Northumberland Development Co Pty Ltd v Commissioner of Taxation (Cth)	[1994] FCA 1425; 126 ALR 97; 29 ATR 395	Federal Court of Australia	Australia - Commonwealth	26 Oct 1994	AustLII
Reuter v FCT	(1993) 111 ALR 716; 24 ATR 527		Australia	circa 1993	LexisNexis AU
GP International Pipecoaters Pty Ltd v FCT	[1990] HCA 25; (1990) 170 CLR 124; (1990) 93 ALR 193; (1990) 21 ATR 1; 64 ALJR 392; [1990] ATC 4,413	High Court of Australia	Australia - Commonwealth	circa 1990	AustLII
Allied Mills Industries Pty Ltd v Commissioner of Taxation	[1989] FCA 135; 20 FCR 288; 93 ALR 157; (1989) 20 ATR 457	Federal Court of Australia	Australia - Commonwealth	27 Apr 1989	AustLII
FCT v Myer Emporium Ltd	[1987] HCA 18; (1987) 163 CLR 199; 71 ALR 28; (1987) 18 ATR 693; (1987) 61 ALJR 270	High Court of Australia	Australia - Commonwealth	14 May 1987	AustLII
VT83/51 and Commissioner of Taxation	[1986] AATA 418; 18 ATR 3120	Administrative Appeals Tribunal	Australia	17 Dec 1986	AustLII
Federal Coke Co Pty Ltd v FCT	[1977] FCA 3; (1977) 15 ALR 449; (1977) 34 FLR 375; (1977) 7 ATR 519	Federal Court of Australia	Australia - Commonwealth	20 Jun 1977	AustLII
Reckitt & Colman Pty Ltd v Commissioner of Taxation (Cth)	(1974) 23 FLR 58; (1974) 3 ALR 381; (1974) 4 ATR 501		Australia	circa 1974	Legal Online / Westlaw
Brent v FCT	[1971] HCA 48; (1971) 125 CLR 418; (1971) 2 ATR 563; (1971) 45 ALJR 557	High Court of Australia	Australia - Commonwealth	26 Oct 1971	AustLII
Placer Development Ltd v The Commonwealth	[1969] HCA 29; (1969) 121 CLR 353; [1969] ALR 801; (1969) 43 ALJR 265	High Court of Australia	Australia - Commonwealth	27 Jun 1969	AustLII
Scott v FCT	[1966] HCA 48; (1966) 117 CLR 514; [1967] ALR 561; (1966) 14 ATD 286; (1966) 10 AITR 367; 40 ALJR 205	High Court of Australia	Australia - Commonwealth	24 Aug 1966	AustLII
Arthur Murray (NSW) Pty Ltd v FCT	[1965] HCA 58; (1965) 114 CLR 314; (1965) 14 ATD 98; 9 AITR 673; (1965) 39 ALJR 262; 87 ATC 4363,4371	High Court of Australia	Australia - Commonwealth	18 Nov 1965	AustLII
Allsop v FCT	[1965] HCA 48; (1965) 113 CLR 341; [1966] ALR 1105; 14 ATD 62; 39 ALJR 201; (1965) 9 AITR 724	High Court of Australia	Australia - Commonwealth	9 Sep 1965	AustLII
McLaurin v FCT	[1961] HCA 9; (1961) 104 CLR 381; [1961] ALR 471; (1961) 12 ATD 273; (1961) 8 AITR 180; 34 ALJR 463	High Court of Australia	Australia - Commonwealth	7 Mar 1961	AustLII
Dickenson v FCT	[1958] HCA 62; (1958) 98 CLR 460; [1958] ALR 369; 7 AITR 257; 11 ATD 415; 32 ALJR 23	High Court of Australia	Australia - Commonwealth	2 Apr 1958	AustLII
Hayes v FCT	[1956] HCA 21; (1956) 96 CLR 47; (1956) 11 ATD 68; (1956) 6 AITR 248	High Court of Australia	Australia - Commonwealth	23 May 1956	AustLII
Squatting Investment Co Ltd v FCT	[1953] HCA 13; (1953) 86 CLR 570; (1953) 10 ATD 126; (1953) 5 AITR 496; 24 ATR 527	High Court of Australia	Australia - Commonwealth	13 Apr 1953	AustLII
FCT v Dixon	[1952] HCA 65; (1952) 86 CLR 540; [1953] ALR 17; (1952) 10 ATD 82; (1952) 5 AITR 443	High Court of Australia	Australia - Commonwealth	11 Dec 1952	AustLII
Higgs (Inspector of Taxes) v Oliver	[1951] Ch 899	Court of Chancery	United Kingdom	circa 1951	LexisNexis / Westlaw
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd	[1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII
Californian Oil Products Ltd (In Liquidation) v FCT	[1934] HCA 35; (1934) 52 CLR 28; [1934] ALR 339; (1934) 3 ATD 10	High Court of Australia	Australia - Commonwealth	24 Aug 1934	AustLII
Glenboig Union Fireclay Co Ltd v Inland Revenue Commissioners	(1922) 12 Tax Cas 427; [1922] SC (HL) 112; [1921] SC 400	House of Lords	United Kingdom - Scotland	circa 1921
MacQueen v Frackelton	[1909] ArgusLawRp 46; (1909) 15 ALR 449	Argus Law Reports	Australia	13 May 1909	AustLII

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