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NT86/9773-76 and Commissioner of Taxation 3

[1988] AATA 263; (1988) 19 ATR 3847

Administrative Appeals Tribunal

Australia

2nd September, 1988

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Petersen and Deputy Commissioner of Taxation	[2007] AATA 1896; 70 ATR 644	Administrative Appeals Tribunal	Australia	26 Oct 2007	AustLII
TD 95/44 - Income tax: can research and development expenditure incurred by a business be deductible under section 8-1 of the Income Tax Assessment Act 1997 ('the 1997 Act')?	[1995] ATOTD 44	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TD 95/44 - Income tax: can research and development expenditure incurred by a business be deductible under section 8-1 of the Income Tax Assessment Act 1997 ('the 1997 Act')?	[1995] ATOTD TD95/44	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s73A, s109

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Sun Newspapers Ltd v FCT	[1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		398
Sun Newspapers Ltd; Associated Newspapers Ltd v FCT	(1938) 61 CLR 3373		Australia - Commonwealth	circa 1938	Legal Online / Westlaw		1
7 Tax 2	7 Tax 2		Pakistan	circa 1938			1

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