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MEC Resources Ltd and Industry Innovation and Science Australia

[2023] AATA 399

Administrative Appeals Tribunal

Australia

15th March, 2023

Legislation Cited

Legislation Name	Provision
Pooled Development Funds Bill 1992 (Cth)
Administrative Appeals Tribunal Act 1975 (Cth)	s1, s2, s3, s10, s11, s14, s25, s27, s27A, s28, s29, s30, s32, s33, s34, s35, s37, s41, s42, s43
Industry Research and Development Act 1986 (Cth)	s6, s21
Pooled Development Funds Act 1992 (Cth)	s3, s4, s10, s11, s14, s18, s19, s20, s20A, s20B, s21, s22, s23, s24, s25, s27, s27A, s28, s42, s43, s46, s47, s56
Tax Agent Services Act 2009 (Cth)
Venture Capital Act 2002 (Cth)	s18, s19, s20, s21

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
MEC Resources Ltd and Innovation and Science Australia	[2021] AATA 4030	Administrative Appeals Tribunal	Australia	3 Nov 2021	AustLII
Turaga and Minister for Immigration and Citizenship	[2010] AATA 270	Administrative Appeals Tribunal	Australia	12 Apr 2010	AustLII
Rio Tinto Ltd v FCT	[2004] FCA 335; (2004) 55 ATR 321	Federal Court of Australia	Australia - Commonwealth	29 Mar 2004	AustLII
Bartlett v FCT	[2003] FCA 1125; (2003) 54 ATR 261	Federal Court of Australia	Australia - Commonwealth	21 Oct 2003	AustLII
Saffron v Commissioner of Taxation (Cth) (No 2)	22 ATR 131		Australia		Legal Online / Westlaw

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