Boral Windows & Ors v Industry Research & Development Board & Ors [1998] FCA 455

Boral Windows & Ors v Industry Research & Development Board & Ors [1998] FCA 455

The 1996 Amendment Act, by clear language, operated with retrospective effect from 2:30 pm AEST on 6 December 1995 to remove the Board's power to register companies for 1992-93 and earlier years after that time. The registration of Gas Corp on 25 November 1996 was therefore beyond power; the amending legislation reveals a contrary intention sufficient to overcome the presumption against retrospectivity and the protections of s 8 of the Acts Interpretation Act 1901. The act of registration for 1992-93 is legally ineffective.

Parties
First Applicant: boral windows pty limited; Second Applicant: gas corporation of queensland limited; Third Applicant: allen taylor & company limited; First Respondent: industry research & development board; Second Respondent: the tax concession committee; Third Respondent: the secretary, department of industry science & tourism; Fourth Respondent: commonwealth of australia
Jurisdiction
Australia
Judgment Date
06 May 1998
Procedural Posture
Judicial Review Application / Reserved Question on Statutory Interpretation—final Judgment on Separate Issue
Outcome
Reserved question answered in the affirmative; applicant's registration vitiated; costs to respondents.
Legal Topics
Retrospective Legislation, Research and Development Tax Concession, Administrative Review, Registration for Tax Concession
Statutory Interpretation Taxation Law Retrospective Legislation Research and Development Tax Concession Administrative Review Registration for Tax Concession

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 5 Authorities cited 10 Party arguments 2
Sign in to unlock

Parties

boral windows pty limited

First Applicant

gas corporation of queensland limited

Second Applicant

allen taylor & company limited

Third Applicant

industry research & development board

First Respondent

the tax concession committee

Second Respondent

the secretary, department of industry science & tourism

Third Respondent

commonwealth of australia

Fourth Respondent

Procedural Posture

Judicial Review Application / Reserved Question on Statutory Interpretation—final Judgment on Separate Issue

Legal Issues

  1. 1 Whether the Second Applicant's registration under Section 39J, as communicated by letter dated 25 November 1996, is vitiated by the Industry Research and Development Amendment Act 1996
  2. 2 The extent of the retrospective operation of the Industry Research and Development Amendment Act 1996 on registrations under s 39J of the Industry Research and Development Act 1986

Ratio Decidendi

The 1996 Amendment Act, by clear language, operated with retrospective effect from 2:30 pm AEST on 6 December 1995 to remove the Board's power to register companies for 1992-93 and earlier years after that time. The registration of Gas Corp on 25 November 1996 was therefore beyond power; the amending legislation reveals a contrary intention sufficient to overcome the presumption against retrospectivity and the protections of s 8 of the Acts Interpretation Act 1901. The act of registration for 1992-93 is legally ineffective.

Court Disposition

Reserved question answered in the affirmative; applicant's registration vitiated; costs to respondents.

Orders

  • The question reserved for decision—'Whether the Second Applicant's registration under Section 39J, as communicated by letter dated 25 November 1996, is vitiated by the Industry Research and Development Amendment Act 1996'—be answered in the affirmative.
  • The Second Applicant to pay the Respondent's costs of the separate issue reserved by the Court.