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Ozone Manufacturing Pty Ltd and Commissioner of Taxation   flag  1

[2013] AATA 420
Administrative Appeals Tribunal
Australia
21st June, 2013

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Tier Toys Ltd and Commissioner of Taxation [2014] AATA 156 Administrative Appeals Tribunal Australia 20 Mar 2014 AustLII flag 1

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s37
Industry Research and Development Act 1986 (Cth)
Income Tax Assessment Act 1936 (Cth) s262A
Income Tax Assessment Act 1997 (Cth)
Judiciary Act 1903 (Cth) s39B
Taxation Administration Act 1953 (Cth) s14ZZK

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Attorney-General (NSW) v Quin [1990] HCA 21; (1990) 170 CLR 1; (1990) 93 ALR 1; (1990) 64 ALJR 327; (1990) 33 IR 263; 18 ALD 77; (1990) 33 IPR 263 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 2002
Bell IXL Investments Ltd v Life Therapeutics Ltd [2008] FCA 1457; (2008) 68 ACSR 154; 26 ACLC 1138 Federal Court of Australia Australia - Commonwealth 26 Sep 2008 AustLII flag 42
Brickworks Ltd v Warringah Shire Council [1963] HCA 18; (1963) 108 CLR 568; (1963) 37 ALJR 69; (1963) 9 LGRA 226 High Court of Australia Australia - Commonwealth 24 Jul 1963 AustLII flag 102
Commissioner of Taxation v BCD Technologies Pty Ltd [2005] FCA 708; 144 FCR 457; 59 ATR 733 Federal Court of Australia Australia - Commonwealth 2 Jun 2005 AustLII flag 4
Dinsdale v R [2000] HCA 54; (2000) 202 CLR 321; (2000) 175 ALR 315; (2000) 74 ALJR 1538; 115 A Crim R 558; 202 CR 321 High Court of Australia Australia - Commonwealth 12 Oct 2000 AustLII flag 2481
DTR Nominees Pty Ltd v Mona Homes Pty Ltd [1978] HCA 12; (1978) 138 CLR 423; (1978) 19 ALR 223; (1978) 52 ALJR 360 High Court of Australia Australia - Commonwealth 26 Apr 1978 AustLII flag 702
FCT v Dalco [1990] HCA 3; (1990) 168 CLR 614; 90 ALR 341; 20 ATR 1370; 64 ALJR 166 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 452
Grant v John Grant & Sons Pty Ltd [1954] HCA 23; (1954) 91 CLR 112; [1954] ALR 517; (1954) 28 ALJR 217 High Court of Australia Australia - Commonwealth 1 Jun 1954 AustLII flag 233
Gronow v Gronow [1979] HCA 63; (1979) 144 CLR 513; [1979] FLC 90-716; 29 ALR 129; (1979) 5 Fam LR 719; (1979) 54 ALJR 243; 44 ALT 153 High Court of Australia Australia - Commonwealth 6 Apr 1923 AustLII flag 1452
House v R [1936] HCA 40; (1936) 55 CLR 499; 10 ALJR 202; 9 ABC 117 High Court of Australia Australia - Commonwealth circa 1936 AustLII flag 13022
Re Sharkey and Commissioner of Taxation [2007] AATA 1435; (2007) 95 ALD 509; (2007) 66 ATR 878 Administrative Appeals Tribunal Australia 18 Jun 2007 AustLII flag 12
Uratoriu v Commissioner of Taxation [2010] FCA 1157; [2010] ATC 20-219 Federal Court of Australia Australia - Commonwealth 27 Oct 2010 AustLII flag 5

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