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Bridgestone Australia Ltd v Industry Research and Development Board
Judgment date: 8/08/2003
Court: AATA
Judge: Downes J (President) and S Webb (Member)
Citation:
(2003) 53 ATR 1126;
(2003) 75 ALD 747;
[2003] AATA 772;
2003 ATC 2166;
Catchwords: Taxation and revenue; Income tax; Exploitation of research and development activities; Unequal bargaining power between taxpayer and parent company;