Parliamentary and ministerial papers

Costello, P (Treasurer) and Moore, J (Minister for Industry, Science and Tourism) 1996, 'Government closes R&D syndication', media release, Parliament House, Canberra, 23 July 1996.

Tax Office Publications

Australian Taxation Office 1991, Taxation Ruling IT 2635, Australian Taxation Office, Canberra.

Australian Taxation Office 2004, 'Research and Development (R&D) syndication arrangements', media release, Australian Taxation Office, Canberra, 6 September 2004.

Australian Taxation Office 2005, Consolidation and market valuation, Australian Taxation Office, Canberra.

Australian Taxation Office 2005, Practice Statement PS LA 2005/24, Australian Taxation Office, Canberra.

Australian Taxation Office 2006, Practice Statement PS LA 2006/8, Australian Taxation Office, Canberra.

Australian Taxation Office 2006, Large business and tax compliance 2006, Australian Taxation Office, Canberra.

Carmody, M 2004, The art of tax administration: two years on, address by the Commissioner of Taxation to the sixth international conference on tax administration, Sydney, April 2004.

Other Official Papers

Auditor-General 1993, Audit Report No.12 1993-94: Administration of the taxation incentive for industry research and development, Australian National Audit Office, Canberra.

Boucher, T 1996, 'Current issues in R&D syndication', address by the Chairman of the Tax Concession Committee to the Conference on R&D Innovation Statement & Finance Scheme Guidelines, Sydney, 21 March 1996.

Boucher, T 1998, 'Performance matching the promise: R&D syndication', address by the Chairman of the Tax Concession Committee to the R&D conference harnessing Australia's R&D potential, Sydney, 31 March 1998.

Bureau of Industry Economics 1994, Research report 60, Syndicated R&D: an evaluation of the syndication program, Bureau of Industry Economics, Canberra.

Department of Industry, Science and Tourism 1996, Evaluation of the syndicated R&D program, report prepared by Ralph Latimore, Department of Industry, Science and Tourism, Canberra.

Industry Research and Development Board 1995, Industry Research and Development Board Guideline — finance schemes, AusIndustry, Canberra.

Inspector-General of Taxation 2005, Review into the length of time to complete Tax Office active compliance activities, Inspector-General of Taxation, Sydney.

Inspector-General of Taxation 2006, Review of Tax Office management of Part IVC litigation, Inspector-General of Taxation, Sydney.

The Treasury 2004, Report on aspects of income tax self assessment, Commonwealth of Australia, Canberra.

Court cases

Zoffanies Pty Ltd and Commissioner of Taxation [2002] AATA 758.

Federal Commissioner of Taxation v Zoffanies Pty Ltd 2003 ATC 4942.

The Taxpayer and The Commissioner of Taxation [2005] AATA 1039.