XQDX and Commissioner of Taxation 3

[2021] AATA 4070; (2021) 114 ATR 170

Administrative Appeals Tribunal

Australia

5th November, 2021

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Quirky Mama Productions Pty Ltd (Subject to Deed of Co Arrangement) and Screen Australia (Taxation)	[2023] AATA 3089	Administrative Appeals Tribunal	Australia	29 Sep 2023	AustLII
Sunlite Australia Pty Ltd v Commissioner of Taxation	[2023] FCAFC 43	Federal Court of Australia	Australia - Commonwealth	21 Mar 2023	AustLII	1
VTBL and Commissioner of Taxation (Taxation)	[2023] AATA 168	Administrative Appeals Tribunal	Australia	13 Feb 2023	AustLII	2

Legislation Cited

Legislation Name	Provision
Tax Laws Amendment (Research and Development) Bill 2010 (Cth)
Tax Laws Amendment (Research and Development) Bill 2013 (Cth)
Administrative Appeals Tribunal Act 1975 (Cth)	s5, s25, s30, s35, s37
Copyright Act 1968 (Cth)	s15, s35, s75, s90, s196
Corporations Act 2001 (Cth)	s210, s286
Industry Research and Development Act 1986 (Cth)	s27A
Income Tax Assessment Act 1936 (Cth)	s102T, s262A
Income Tax Assessment Act 1997 (Cth)	s2.5, s3.5, s20.5, s35.5
Taxation Administration Act 1953 (Cth)	s14ZQ, s14ZS, s14ZY, s14ZZ, s14ZZE, s14ZZJ, s14ZZK, s15, s25, s20

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Bosanac and Commissioner of Taxation	[2019] AATA 1240; (2019) 110 ATR 126	Administrative Appeals Tribunal	Australia	10 Jun 2019	AustLII	4
Frugtniet v Australian Securities and Investments Commission	[2019] HCA 16; (2019) 266 CLR 250; (2019) 367 ALR 695; (2019) 93 ALJR 629; (2019) 79 AAR 9	High Court of Australia	Australia - Commonwealth	15 May 2019	AustLII	319
Vestas - Australian Wind Technology Pty Ltd and Comptroller-General of Customs	[2017] AATA 791; (2017) 72 AAR 119	Administrative Appeals Tribunal	Australia	31 May 2017	AustLII	4
Commissioner of Taxation v Desalination Technology Pty Ltd	[2015] FCAFC 96; (2015) 66 AAR 553	Federal Court of Australia	Australia - Commonwealth	3 Jul 2015	AustLII	4
Desalination Technology Pty Ltd v Commissioner of Taxation	[2013] AATA 846	Administrative Appeals Tribunal	Australia	29 Nov 2013	AustLII	3
Sanctuary Lakes Pty Ltd v Commissioner of Taxation	[2013] FCAFC 50; (2013) 212 FCR 483; (2013) 90 ATR 762	Federal Court of Australia	Australia - Commonwealth	24 May 2013	AustLII	74
Pratt Holdings Pty Ltd v Commissioner of Taxation (Cth)	[2012] FCA 1075; (2012) 216 FCR 258; (2012) 90 ATR 279	Federal Court of Australia	Australia - Commonwealth	1 Oct 2012	AustLII	6
Fowler v Commissioner of Taxation	[2012] FCA 1040; [2012] ATC 20-351	Federal Court of Australia	Australia - Commonwealth	21 Sep 2012	AustLII	7
Commissioner of Taxation (Cth) v Traviati	[2012] FCA 546; (2012) 205 FCR 136; (2012) 88 ATR 540	Federal Court of Australia	Australia - Commonwealth	1 Jun 2012	AustLII	31
Sent v Commissioner of Taxation	[2012] FCA 382; (2012) 128 ALD 34; (2012) 57 AAR 27; (2012) 85 ATR 1; [2012] ATC 20-318	Federal Court of Australia	Australia - Commonwealth	16 Apr 2012	AustLII	24
FCT v Citylink Melbourne Ltd	[2006] HCA 35; (2006) 228 CLR 1; 228 ALR 301; (2006) 62 ATR 648; (2006) 80 ALJR 1282	High Court of Australia	Australia - Commonwealth	20 Jul 2006	AustLII	75
Byrne v Australian Airlines Ltd	(1995) 185 CLR 410		Australia - Commonwealth	circa 1995	Legal Online / Westlaw	2525
Coles Myer Finance Ltd v FCT	[1993] HCA 29; (1993) 176 CLR 640; (1992-93) 112 ALR 322; (1993) 25 ATR 95; 67 ALJR 463; (1993) 93 ATC 4,214	High Court of Australia	Australia - Commonwealth	19 May 1993	AustLII	180
Nilsen Development Laboratories Pty Ltd v FCT	[1981] HCA 6; (1981) 144 CLR 616; (1981) 33 ALR 161; 11 ATR 505; 55 ALJR 97	High Court of Australia	Australia - Commonwealth	circa 1981	AustLII	155
Commercial Union Assurance Co of Australia Ltd v Commissioner of Taxation (Cth)	(1977) 32 FLR 32; (1977) 14 ALR 651; (1977) 7 ATR 435		Australia	circa 1977	Legal Online / Westlaw	39
FCT v James Flood Pty Ltd	[1953] HCA 65; (1953) 88 CLR 492; [1953] ALR 903; (1953) 10 ATD 240; 5 AITR 579	High Court of Australia	Australia - Commonwealth	5 Oct 1953	AustLII	212
Texas Co (Australasia) Ltd v FCT	[1940] HCA 9; (1940) 63 CLR 382; [1940] ALR 126; (1940) 5 ATD 298; (1940) 2 AITR 4	High Court of Australia	Australia - Commonwealth	8 Apr 1940	AustLII	199
New Zealand Flax Investments Ltd v FCT	[1938] HCA 60; (1938) 61 CLR 179; [1939] ALR 1; 5 ATD 36; 1 AITR 366	High Court of Australia	Australia - Commonwealth	22 Nov 1938	AustLII	148
Sands & McDougall Pty Ltd v Robinson	[1917] HCA 14; (1917) 23 CLR 49; 23 ALR 154	High Court of Australia	Australia - Commonwealth	26 Apr 1917	AustLII	61

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback