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TR 92/2 - Income tax: scientific research - the application of section 73A   flag 

[1992] ATOTR 2
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s15AA, s15AB
Taxation Administration Act 1953 (Cth)
Income Tax Assessment Act 1946 (Cth)

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Cases Nos 51-52/1971 18 CTBR (NS) 351 Australia circa 1971 flag 2
Federated Engine-Drivers and Firemen's Association of Australasia v Broken Hill Proprietary Co Ltd [1911] HCA 31; (1911) 12 CLR 398; 17 ALR 285 High Court of Australia Australia - Commonwealth 26 Jun 1911 AustLII flag 265
Goodman Fielder Wattie Ltd v Commissioner of Taxation [1991] FCA 206; (1991) 29 FCR 376; 101 ALR 329; (1991) 22 ATR 26 Federal Court of Australia Australia - Commonwealth 22 May 1991 AustLII flag 55
Ingham v Hie Lee [1912] ArgusLawRp 120; (1912) 15 CLR 267; 18 ALR 453 Argus Law Reports Australia 16 Oct 1912 AustLII flag 39
18 CTBR (NS) Case 51 18 CTBR (NS) Case 51 Australia circa 1911 flag 2

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