Amlink Technologies Pty Ltd and Australian Trade Commission

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Administrative

Appeals

Tribunal

 

DECISION AND REASONS FOR DECISION [2005] AATA 359

ADMINISTRATIVE APPEALS TRIBUNAL      )

)      No          Q2003/119

GENERAL ADMINISTRATIVE DIVISION )
Re AMLINK TECHNOLOGIES PTY LTD

Applicant

And

AUSTRALIAN TRADE COMMISSION

Respondent

DECISION

Tribunal Senior Member B J McCabe

Date22 April 2005

PlaceBrisbane

Decision

The respondent should have characterised the eligible products in question as eligible goods, instead of eligible know-how or eligible intellectual property. The decision under review is varied to that extent. The decision is otherwise affirmed.

....................[Sgd].....................

Senior Member

4.      Trevor Gardiner gave evidence on behalf of the applicant. He is a director and shareholder of that company. He was also a director and shareholder of ECS at the time it received grants from the respondent.

5.      The applicant was represented by Mr Varitimos. Mr Rangiah represented the respondent.

the structure, history and corporate relationships of the applicant

6.      The evidence given in relation to the ownership history of the applicant was confusing. There are a number of companies with similar names, and Mr Gardiner’s evidence suggested the lines between the entities became blurred from time to time.

7.       The applicant is now known as Amlink Technologies Pty Ltd. Before 2002, the company was known as Amlink Technologies (JV) Pty Ltd.  

8.      Amlink currently has two shareholders: CT Holdings (Qld) Pty Ltd (30%) (“CT”) and Global Approach Ltd (70%). Messrs Gardiner and Hayward control CT and own or control around 24% of the shares in Global Approach Ltd, either directly or through trust arrangements.

9.      Global Approach has also changed its name. It was previously known as Amlink Group Ltd. It has a wholly-owned subsidiary known as Events Software Ltd. That company was previously known as Events Software Pty Ltd; before that, it was called Opuslow Pty Ltd.

10.     CT has also changed its name. It was previously known as Events Computing Services Pty Ltd (ECS). ECS was the recipient of five grants from the respondent.

11.     Mr Gardiner and Mr Hayward were (and remain) directors of the applicant at all material times. Mr Gardiner is currently the company’s managing director. Mr Gardiner and Mr Hayward were (and are) directors of CT and Events Software Ltd as well. They were both directors of Amlink Group/Global Approach until January 2004.

12.     It follows I am satisfied Messrs Gardiner and Hayward (and interests associated with their families) have either enjoyed effective control or have had – at a minimum – a substantial involvement with the applicant and the other companies referred to above that developed the Events software packages.

the product

13.     ECS was involved with the development of a software package designed to assist in the management of events like conferences and exhibitions. The first version of the program was called Events for DOS. It was released in 1992. There were modest sales. A new package, called Events for Windows, was released in 1995. The new package was designed to run on the new generation of computers that was being introduced to replace the old…

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Details
Case
[2005] AATA 359
Decision Date

CaseChat Overview and Summary

In the case of Amlink Technologies Pty Ltd and the Australian Trade Commission, the Federal Court was presented with an appeal against a decision regarding the characterisation of business activities and products for the purposes of Export Market Development Grants. The applicant, Amlink Technologies, sought to challenge the characterisation of its business activities and the products it sold as eligible for grants under the Export Market Development Grants Act 1997. The central issue before the court was whether the business activities and products of Amlink Technologies were substantially different from those of its predecessor, and whether the products were correctly classified as eligible goods rather than eligible know-how or intellectual property.

The court was required to decide whether Amlink Technologies' current business activities were substantially different from those of its predecessor, which would have implications for the attribution of past grant history, and whether the packaged computer software sold by Amlink should be classified as eligible goods or eligible know-how or intellectual property. The court examined the statutory language of the Act and relevant case law to determine the correct characterisation of the business activities and products.

The court held that Amlink Technologies' current business activities were not substantially different from those of its predecessor, and therefore, the grant history of the previous business could be attributed to Amlink. However, the court found that the packaged computer software sold by Amlink should be characterised as eligible goods rather than eligible know-how or intellectual property. The court varied the decision under review to correct the characterisation of the products but affirmed the decision in all other respects.

The court ordered that the decision under review should be varied to characterise the eligible products in question as eligible goods, rather than eligible know-how or eligible intellectual property. The decision was otherwise affirmed.

Orders

Orders of the court

The respondent should have characterised the eligible products in question as eligible goods, instead of eligible know-how or eligible intellectual property. The decision under review is varied to that extent. The decision is otherwise affirmed.

Background

Background to the litigation

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Evidence

Evidence Before The Court

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Decision

Reasons for decision

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Ratio Decidendi

Legal Principle Established

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