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Industry Research and Development Board v Unisys Information Services Australia Ltd     7

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
PKWK and Innovation and Science Australia (Taxation)	[2021] AATA 706	Administrative Appeals Tribunal	Australia	24 Mar 2021	AustLII		3
RACV Sales and Marketing Pty Ltd and Innovation Australia	[2012] AATA 386; (2012) 57 AAR 268; (2012) 129 ALD 32; [2012] ATC 10-254	Administrative Appeals Tribunal	Australia	26 Jun 2012	AustLII		9
TD 2005/54 - Income tax: consolidation: asset cost setting rules: where the cost and value of the reset cost base assets of a joining entity are so small or trifling that they are de minimis, can they be ignored when determining whether a CGT event L4 loss is available under section 104-515 of the Income Tax Assessment Act 1997?	[2005] ATOTD TD2005/54	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TD 2005/54 - Income tax: consolidation: asset cost setting rules: where the cost and value of the reset cost base assets of a joining entity are so small or trifling that they are de minimis, can they be ignored when determining whether a CGT event L4 loss is available under section 104-515 of the Income Tax Assessment Act 1997?	[2005] ATOTD 54	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
Gnarabup Beach Pty Ltd v Shire of Augusta-Margaret River	[2004] WASCA 8; (2004) 137 LGERA 129	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	22 Jan 2004	AustLII		12
Industry Research and Development Board v Coal & Allied Operations Pty Ltd	[2000] FCA 979; (2000) 101 FCR 405; 44 ATR 541	Federal Court of Australia	Australia - Commonwealth	24 Jul 2000	AustLII		9
N98/166 and Industry Research and Development Board	[2000] AATA 341	Administrative Appeals Tribunal	Australia	28 Apr 2000	AustLII