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Reseck v FCT   flag  190

[1975] HCA 38; (1975) 133 CLR 45; (1975) 6 ALR 642; (1975) 5 ATR 538; (1975) 49 ALJR 370
High Court of Australia
Australia - Commonwealth
30th September, 1975

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
A Tax Payer and Commissioner of Taxation [2006] AATA 980; 65 ATR 415 Administrative Appeals Tribunal Australia 20 Nov 2006 AustLII flag 1
AAT Case 6254 [1990] AATA 233; 21 ATR 3708 Administrative Appeals Tribunal Australia 3 Oct 1990 AustLII flag 2
AB v Commissioner of Taxation [1997] FCA 1061 Federal Court of Australia Australia - Commonwealth 17 Oct 1997 AustLII flag
Advanced Prosthetic Centre v Applicance & Limb Centre (Int) Pty Ltd [2002] NSWSC 515; (2002) 53 ATR 331; 52 AILR 5-409 Supreme Court of New South Wales Australia - New South Wales 13 Jun 2002 AustLII flag 3
An Employee and Commissioner of Taxation [2010] AATA 912 Administrative Appeals Tribunal Australia 17 Nov 2010 AustLII flag
Applicant and Commissioner of Taxation [2005] AATA 583; 59 ATR 1161 Administrative Appeals Tribunal Australia 20 Jun 2005 AustLII flag 2
Assistance for Skippers and Crew [2007] ATOCR 72 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
Assistance for Skippers and Crew [2007] ATOCR CR2007/72 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
Atlas Tiles Ltd v Briers [1978] HCA 37; (1978) 144 CLR 202; (1978) 21 ALR 129; (1978) 52 ALJR 707; (1978) 9 ATR 142 High Court of Australia Australia - Commonwealth 14 Dec 1978 AustLII flag 109
Australian Prudential Regulation Authority v Rural & General Insurance Ltd [2004] FCA 185; (2004) 136 FCR 149; 48 ACSR 616; 22 ACLC 574 Federal Court of Australia Australia - Commonwealth 5 Mar 2004 AustLII flag 12
B and D Kelly v Shoalhaven City Council [1991] NSWLEC 119 Land and Environment Court of New South Wales Australia - New South Wales 3 Dec 1991 AustLII flag 1
Bennett v Higgins [2005] WASCA 197; 194 FLR 406; 58 AILR 400-100; (2005) 85 WAIG 3653; (2005) 146 IR 205 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 19 Oct 2005 AustLII flag 8
Bernardus Hubertus Van Stokkum and The People Named In Schedule A v The Finance Brokers Supervisory Board [2003] WASC 204 Supreme Court of Western Australia Australia - Western Australia 30 Oct 2003 AustLII flag 1
Blank v Commissioner of Taxation [2015] FCAFC 154; (2015) 242 FCR 96; (2015) 329 ALR 213; (2015) 102 ATR 164 Federal Court of Australia Australia - Commonwealth 29 Oct 2015 AustLII flag 10
Blank v Commissioner of Taxation [2016] HCA 42; (2016) 258 CLR 439; (2016) 338 ALR 533; [2016] ATC 20-587; (2016) 104 ATR 41; (2016) 91 ALJR 14; (2016) 154 ALD 12 High Court of Australia Australia - Commonwealth 9 Nov 2016 AustLII flag 11
Blank v Commissioner of Taxation [2016] HCATrans 181 High Court of Australia Australia - Commonwealth 23 Aug 2016 AustLII flag
Blank v Commissioner of Taxation [2016] HCATrans 182 High Court of Australia Australia - Commonwealth 24 Aug 2016 AustLII flag
Bond v FCT [2015] FCA 245; [2015] ATC 20-499 Federal Court of Australia Australia - Commonwealth 25 Mar 2015 AustLII flag 5
Caelli Constructions (Vic) Pty Ltd v Commissioner of Taxation [2005] FCA 1467; (2005) 147 FCR 449; (2005) 60 ATR 542 Federal Court of Australia Australia - Commonwealth 17 Oct 2005 AustLII flag 11
Carol l Moreland v Optus Communications/Optus Mobile Pty Ltd [1995] IRCA 77 Industrial Relations Court of Australia Australia 28 Feb 1995 AustLII flag
Carol l Moreland v Optus Communications/Optus Mobile Pty Ltd [1995] IRCA 78 Industrial Relations Court of Australia Australia 28 Feb 1995 AustLII flag
CCM Holdings Trust Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 1072; 97 ATR 509; [2013] ATC 20-409 Supreme Court of New South Wales Australia - New South Wales 9 Aug 2013 AustLII flag 8
CEPU v Australian Postal Corporation [2007] AIRC 879; (2007) 167 IR 14 Australian Industrial Relations Commission Australia 11 Oct 2007 AustLII flag 1
Commissioner for Superannuation v Bayley [1979] FCA 76; (1979) 28 ALR 293; (1979) 41 FLR 385; (1979) 2 ALD 913 Federal Court of Australia Australia - Commonwealth 12 Nov 1979 AustLII flag 22
Commissioner of Taxation v Pitcher [2005] FCA 1154; (2005) 146 FCR 344; (2005) 60 ATR 424; 99 ALD 479 Federal Court of Australia Australia - Commonwealth 23 Aug 2005 AustLII flag 8
CPT Manager Ltd v Chief Commissioner of State Revenue [2006] NSWSC 1286; (2006) 64 ATR 654 Supreme Court of New South Wales Australia - New South Wales 5 Dec 2006 AustLII flag 7
CR 2006/46 - Income tax: deductibility of employer contributions to the South Australian Building Industry Redundancy Scheme Trust [2006] ATOCR 46 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
CR 2006/46 - Income tax: deductibility of employer contributions to the South Australian Building Industry Redundancy Scheme Trust [2006] ATOCR CR2006/46 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
CR 2007/32 - Income tax: tax treatment of payments to members of the South Australian Building Industry Redundancy Scheme Trust [2007] ATOCR 32 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
CR 2007/32 - Income tax: tax treatment of payments to members of the South Australian Building Industry Redundancy Scheme Trust [2007] ATOCR CR2007/32 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
CR 2007/55 - Income tax: tax treatment of payments to members of the Australian Construction Industry Redundancy Trust [2007] ATOCR 55 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
CR 2007/55 - Income tax: tax treatment of payments to members of the Australian Construction Industry Redundancy Trust [2007] ATOCR CR2007/55 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
CR 2007/66 - Income tax: treatment of payments received under amended clause 8 of the Australian Rugby Collective Bargaining Agreement Mark III [2007] ATOCR 66 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
CR 2007/66 - Income tax: treatment of payments received under amended clause 8 of the Australian Rugby Collective Bargaining Agreement Mark III [2007] ATOCR CR2007/66 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
CR 2009/28 - Income tax: tax treatment of payments to members of the Australian Construction Industry Redundancy Trust [2009] ATOCR 28 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
CR 2009/28 - Income tax: tax treatment of payments to members of the Australian Construction Industry Redundancy Trust [2009] ATOCR CR2009/28 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
CR 2009/64 - Income tax: employment termination payment: New South Wales Lotteries Corporation [2009] ATOCR 64 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
CR 2009/64 - Income tax: employment termination payment: New South Wales Lotteries Corporation [2009] ATOCR CR2009/64 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
CR 2010/27 - Income tax: employment termination payment: Monadelphous Engineering Associates Pty Ltd [2010] ATOCR 27 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
CR 2010/27 - Income tax: employment termination payment: Monadelphous Engineering Associates Pty Ltd [2010] ATOCR CR2010/27 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
CR 2010/28 - Income tax: employment termination payment: WA Construction Industry Redundancy Fund [2010] ATOCR 28 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
CR 2010/28 - Income tax: employment termination payment: WA Construction Industry Redundancy Fund [2010] ATOCR CR2010/28 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
CR 2010/29 - Income tax: employment termination payment: WA Construction Industry Redundancy (No 2) Fund [2010] ATOCR 29 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
CR 2010/29 - Income tax: employment termination payment: WA Construction Industry Redundancy (No 2) Fund [2010] ATOCR CR2010/29 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
CR 2010/40 - Income tax: payments from Redundancy Payment Central Fund No 2 and Redundancy Payment Approved Worker Entitlement Fund 2 [2010] ATOCR 40 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
CR 2010/40 - Income tax: payments from Redundancy Payment Central Fund No 2 and Redundancy Payment Approved Worker Entitlement Fund 2 [2010] ATOCR CR2010/40 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
CR 2010/49 - Income tax: treatment of transfer payments to employees in connection with the NSW Energy Reform Strategy [2010] ATOCR 49 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
CR 2010/49 - Income tax: treatment of transfer payments to employees in connection with the NSW Energy Reform Strategy [2010] ATOCR CR2010/49 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
CR 2010/58 - Income tax: treatment of transfer payments to employees of Country Energy following the sale of Country Energy Gas Pty Ltd (Gas Networks) [2010] ATOCR 58 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
CR 2010/58 - Income tax: treatment of transfer payments to employees of Country Energy following the sale of Country Energy Gas Pty Ltd (Gas Networks) [2010] ATOCR CR2010/58 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
CR 2010/65 - Income tax: treatment of transfer payments to employees of Waste Recycling and Processing Corporation (WSN) following the sale of WSN to the private sector [2010] ATOCR 65 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
CR 2010/65 - Income tax: treatment of transfer payments to employees of Waste Recycling and Processing Corporation (WSN) following the sale of WSN to the private sector [2010] ATOCR CR2010/65 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
CR 2011/44 - Income tax: voluntary separation program: Queensland Government employees [2011] ATOCR 44 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/44 - Income tax: voluntary separation program: Queensland Government employees [2011] ATOCR CR2011/44 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/80 - Income tax: employment termination payment - PCH Group Pty Ltd [2011] ATOCR 80 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/80 - Income tax: employment termination payment - PCH Group Pty Ltd [2011] ATOCR CR2011/80 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2012/117 - Income tax: tax treatment of payments to members of the Australian Construction Industry Redundancy Trust [2012] ATOCR 117 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/117 - Income tax: tax treatment of payments to members of the Australian Construction Industry Redundancy Trust [2012] ATOCR CR2012/117 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/120 - Income tax: employment termination payment: Australian Football League Players' Association Incorporated [2012] ATOCR 120 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/120 - Income tax: employment termination payment: Australian Football League Players' Association Incorporated [2012] ATOCR CR2012/120 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/34 - Income tax: treatment of transfer payments to employees of Sydney Ferries following the franchising arrangements with a private operator [2012] ATOCR 34 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/34 - Income tax: treatment of transfer payments to employees of Sydney Ferries following the franchising arrangements with a private operator [2012] ATOCR CR2012/34 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2013/27 - Income tax: treatment of transfer payments to employees of Delta Electricity following the sale of certain business Divisions to a private sector entity [2013] ATOCR 27 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
CR 2013/27 - Income tax: treatment of transfer payments to employees of Delta Electricity following the sale of certain business Divisions to a private sector entity [2013] ATOCR CR2013/27 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
CR 2013/33 - Income tax: treatment of transfer payments to employees of Eraring Energy following the sale of business to a private sector entity [2013] ATOCR 33 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
CR 2013/33 - Income tax: treatment of transfer payments to employees of Eraring Energy following the sale of business to a private sector entity [2013] ATOCR CR2013/33 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
CR 2013/56 - Income tax: treatment of transfer payments to employees of NSW Roads & Maritime Services following the outsourcing of road maintenance operations to a private operator [2013] ATOCR 56 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
CR 2013/56 - Income tax: treatment of transfer payments to employees of NSW Roads & Maritime Services following the outsourcing of road maintenance operations to a private operator [2013] ATOCR CR2013/56 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
CR 2013/91 - Income tax: treatment of transfer payments to employees of Macquarie Generation following the sale of business to a private sector entity [2013] ATOCR 91 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
CR 2013/91 - Income tax: treatment of transfer payments to employees of Macquarie Generation following the sale of business to a private sector entity [2013] ATOCR CR2013/91 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
CR 2014/44 - Income tax: treatment of transfer payments made to employees of Newcastle Port Corporation [2014] ATOCR 44 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
CR 2014/44 - Income tax: treatment of transfer payments made to employees of Newcastle Port Corporation [2014] ATOCR CR2014/44 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
CR 2014/65 - Income tax: treatment of transfer payments to employees of Macquarie Generation following the sale of business to a private sector entity [2014] ATOCR 65 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
CR 2014/65 - Income tax: treatment of transfer payments to employees of Macquarie Generation following the sale of business to a private sector entity [2014] ATOCR CR2014/65 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
CR 2014/72 - Income tax: tax treatment of transfer payment to employees of Sydney Trains [2014] ATOCR 72 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
CR 2014/72 - Income tax: tax treatment of transfer payment to employees of Sydney Trains [2014] ATOCR CR2014/72 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
CR 2014/79 - Income tax: treatment of transfer payments to employees of Delta Electricity following the sale of the Delta Coast business to a private sector entity [2014] ATOCR 79 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
CR 2014/79 - Income tax: treatment of transfer payments to employees of Delta Electricity following the sale of the Delta Coast business to a private sector entity [2014] ATOCR CR2014/79 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
CR 2015/70 - Income tax: treatment of transfer payments to employees in connection with the sale of the Home Care Service business [2015] ATOCR 70 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
CR 2015/70 - Income tax: treatment of transfer payments to employees in connection with the sale of the Home Care Service business [2015] ATOCR CR2015/70 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
CR 2017/21 - Income tax: treatment of transfer payments to employees in connection with the sale of the Specialist Disability Services business [2017] ATOCR 21 Australian Taxation Office Australia - Commonwealth circa 2017 AustLII flag
CR 2017/21 - Income tax: treatment of transfer payments to employees in connection with the sale of the Specialist Disability Services business [2017] ATOCR CR2017/21 Australian Taxation Office Australia - Commonwealth circa 2017 AustLII flag
CR 2018/48 - Income tax: tax treatment of payments to members of the Australian Construction Industry Redundancy Trust [2018] ATOCR 48 Australian Taxation Office Australia - Commonwealth circa 2018 AustLII flag
CR 2018/48 - Income tax: tax treatment of payments to members of the Australian Construction Industry Redundancy Trust [2018] ATOCR CR2018/48 Australian Taxation Office Australia - Commonwealth circa 2018 AustLII flag
CR 2024/71 - Department of Energy, Environment and Climate Action - Victorian Forestry Transition Program [2024] ATOCR 71 Australian Taxation Office Australia - Commonwealth circa 2024 AustLII flag
Dai Xing Yao v Minister for Immigration and Ethnic Affairs [1996] FCA 838 Federal Court of Australia Australia - Commonwealth 18 Sep 1996 AustLII flag
Dann v Ballantyne [1989] SASC 1567 Supreme Court of South Australia Australia - South Australia 26 May 1989 AustLII flag
Dean Corrigan Topping and Secretary, Department of Employment, Education and Training No: W93/121 Aat [1993] AATA 345; 18 AAR 387 Administrative Appeals Tribunal Australia 18 Nov 1993 AustLII flag
Dibb v Commissioner of Taxation [2003] FCA 673; (2003) 53 ATR 290 Federal Court of Australia Australia - Commonwealth 8 Jul 2003 AustLII flag 8
Dibb v Commissioner of Taxation [2004] FCAFC 126; (2004) 136 FCR 388; (2004) 207 ALR 151; (2004) 55 ATR 786; [2004] ALMD 5780 Federal Court of Australia Australia - Commonwealth 13 May 2004 AustLII flag 143
Director-General of Social Services v Hales [1983] FCA 81; 47 ALR 281; (1983) 78 FLR 373; (1983) 5 ALN N162; (1983) 13 SSR 136 Federal Court of Australia Australia - Commonwealth 5 May 1983 AustLII flag 570
Director-General of Social Services v Hangan [1982] FCA 262; (1982) 45 ALR 23; (1982) 70 FLR 212; (1982) 11 SSR 115; (1982) 5 ALN N4 Federal Court of Australia Australia - Commonwealth 17 Dec 1982 AustLII flag 163
Duffy v Commonwealth of Australia [2013] ACTSC 239; (2013) 281 FLR 323 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 16 Dec 2013 AustLII flag 4
"Annual rate of income" [1983] SocSecRpr 12 Editors Australia circa 1983 AustLII flag
"Invalid pension: permanent incapacity" [1983] SocSecRpr 10 Editors Australia circa 1983 AustLII flag
"Overpayment: effective cause" [1983] SocSecRpr 11 Editors Australia circa 1983 AustLII flag
FCT v Bidencope [1978] HCA 23; (1978) 140 CLR 533; 20 ALR 77; 8 ATR 639; 52 ALJR 551 High Court of Australia Australia - Commonwealth 14 Jun 1978 AustLII flag 21
FCT v Comber [1986] FCA 92; (1986) 10 FCR 88; (1986) 64 ALR 451; 17 ATR 413 Federal Court of Australia Australia - Commonwealth 27 Mar 1986 AustLII flag 101
FCT v Whitfords Beach Pty Ltd [1982] HCA 8; (1982) 150 CLR 355; (1982) 39 ALR 521; (1982) 12 ATR 692; (1982) 56 ALJR 240 High Court of Australia Australia - Commonwealth 17 Mar 1982 AustLII flag 281
First Provincial Building Society Ltd v Commissioner of Taxation [1995] FCA 1101 Federal Court of Australia Australia - Commonwealth 3 Mar 1995 AustLII flag
Forrest v Commissioner of Taxation [2010] FCAFC 6; (2010) 78 ATR 417; [2010] ATC 20-163 Federal Court of Australia Australia - Commonwealth 5 Feb 2010 AustLII flag 12
Grealy v Commissioner of Taxation [1989] FCA 28; (1989) 24 FCR 405; (1989) 20 ATR 403 Federal Court of Australia Australia - Commonwealth 23 Feb 1989 AustLII flag 12
GSTR 2001/7 - Goods and services tax: meaning of GST turnover, including the effect of section 188-25 on projected GST turnover [2001] ATOGSTR 7 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
GSTR 2001/7 - Goods and services tax: meaning of GST turnover, including the effect of section 188-25 on projected GST turnover [2001] ATOGSTR GSTR2001/7 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
GSTR 2001/D1 - Goods and services tax: how does section 188-25 affect the calculation of 'projected annual turnover' for the purposes of the GST Act? [2001] ATODGSTR GSTR2001/D1 Australian Taxation Office Australia - Commonwealth 9 May 2001 AustLII flag
It 200 - Lump Sum Payments - Application of the Reseck Decision [1975] ATOITR IT200 Australian Taxation Office Australia - Commonwealth 17 Dec 1975 AustLII flag
It 2426 - Income Tax : Eligible Termination Payments - Payment To Compensate for Loss of Benefits Resulting From Termination of Former Employment [1987] ATOITR IT2426 Australian Taxation Office Australia - Commonwealth 9 Jul 1987 AustLII flag
It 243 - Commutation of Pension Entitlement To a Lump Sum [1979] ATOITR IT243 Australian Taxation Office Australia - Commonwealth 14 Sep 1979 AustLII flag
JRD No 2 Pty Ltd v Brisbane City Council [2020] QPEC 4; [2020] QPLR 1023 Planning and Environment Court of Queensland Australia - Queensland 25 Feb 2020 AustLII flag 7
KDSP v Minister for Immigration, Citizenship, Migrant Services and Multicultural Affairs [2020] FCAFC 108; (2020) 279 FCR 1 Federal Court of Australia Australia - Commonwealth 23 Jun 2020 AustLII flag 68
Kennedy-Taylor (NSW) Pty Ltd v WorkCover Authority of New South Wales (Inspector Charles) [2000] NSWIRComm 240; (2000) 102 IR 57 New South Wales Industrial Relations Commission Australia - New South Wales 7 Dec 2000 AustLII flag 28
King v Chief of Army [2012] ADFDAT 4; (2012) 269 FLR 452 Defence Force Discipline Appeal Tribunal Australia 28 Sep 2012 AustLII flag 4
Lambert v R [2020] SASCFC 85 Supreme Court of South Australia - Full Court Australia - South Australia 8 Sep 2020 AustLII flag 1
Lamont v MRD Supermarkets Pty Ltd [2016] TASSC 15 Supreme Court of Tasmania Australia - Tasmania 22 Mar 2016 AustLII flag 6
Le Grand v Commissioner of Taxation [2002] FCA 1258; (2002) 124 FCR 53; (2002) 195 ALR 194; (2002) 51 ATR 139 Federal Court of Australia Australia - Commonwealth 15 Oct 2002 AustLII flag 70
Lee Tyers v Director, Building Appeal Board [2013] TASMC 23 Magistrates Court of Tasmania Australia - Tasmania 26 Jun 2013 AustLII flag 1
Luke and Commissioner of Taxation [2011] AATA 801 Administrative Appeals Tribunal Australia 14 Nov 2011 AustLII flag
LV Dohnt & Co Pty Ltd v Chambers [2009] SASC 402; (2009) 106 SASR 48 Supreme Court of South Australia Australia - South Australia 23 Dec 2009 AustLII flag 3
Martin v Commissioner of Police, New South Wales Police Force [2017] NSWCATAD 97 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 30 Mar 2017 AustLII flag 260
McCurry v FCT [1998] FCA 512; (1998) 39 ATR 121 Federal Court of Australia Australia - Commonwealth 15 May 1998 AustLII flag 9
McGoldrick v Official Trustee in Bankruptcy [1993] FCA 636; (1993) 47 FCR 547; (1993) 119 ALR 253 Federal Court of Australia Australia - Commonwealth 21 Dec 1993 AustLII flag 45
McLean v Commissioner of Taxation [1996] FCA 1459; (1996) 66 FCR 106; 32 ATR 647 Federal Court of Australia Australia - Commonwealth 10 May 1996 AustLII flag 8
Mechanical and Electrical Redundancy Trust [2006] ATOCR 50 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
Mechanical and Electrical Redundancy Trust [2006] ATOCR CR2006/50 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
Mechanical and Electrical Redundancy Trust [2007] ATOCR 50 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
Mechanical and Electrical Redundancy Trust [2007] ATOCR CR2007/50 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
Michael Slifka v J W Sanders Pty Ltd [1995] IRCA 695 Industrial Relations Court of Australia Australia 19 Dec 1995 AustLII flag
Minister for Immigration and Multicultural and Indigenous Affairs v Nystrom [2006] HCA 50; (2006) 228 CLR 566; (2006) 230 ALR 370; (2006) 81 ALJR 1; 93 ALD 1 High Court of Australia Australia - Commonwealth 8 Nov 2006 AustLII flag 307
Naylor v Oakley Thompson & Co Pty Ltd [2008] VCAT 2074 Victorian Civil and Administrative Tribunal Australia - Victoria 7 Oct 2008 AustLII flag 69
Nemkal Investments Pty Ltd v Chief Commissioner of State Revenue [2003] NSWSC 48 Supreme Court of New South Wales Australia - New South Wales 17 Feb 2003 AustLII flag
Norman v Central Coast Council [2022] NSWLEC 120 Land and Environment Court of New South Wales Australia - New South Wales 19 Sep 2022 AustLII flag 1
NT1999/20 and Deputy Commissioner of Taxation [2000] AATA 1080; 46 ATR 1025 Administrative Appeals Tribunal Australia 8 Dec 2000 AustLII flag 1
NT87/5345, NT87/1961 and NT87/7513-16 and Commissioner of Taxation [1989] AATA 221; 20 ATR 4084 Administrative Appeals Tribunal Australia 16 Oct 1989 AustLII flag
NT87/6791-3 and Commissioner of Taxation [1988] AATA 240; 19 ATR 3750 Administrative Appeals Tribunal Australia 29 Jul 1988 AustLII flag 1
NT87/796 and Commissioner of Taxation [1987] AATA 111; 18 ATR 3433 Administrative Appeals Tribunal Australia 26 Mar 1987 AustLII flag
NT88/1593 and Commissioner of Taxation [1989] AATA 57; (1989) 20 ATR 3357 Administrative Appeals Tribunal Australia 13 Mar 1989 AustLII flag 2
Perpetual Trustee Co Ltd v Commissioner of State Revenue [2000] VSC 177; (2000) 44 ATR 273 Supreme Court of Victoria Australia - Victoria 12 May 2000 AustLII flag 28
PMB Australia Ltd v MMI General Insurance Ltd [2000] QSC 329; (2000) 11 ANZ Insurance Cases 61-476 Supreme Court of Queensland Australia - Queensland 26 Sep 2000 AustLII flag 2
PMB Australia Ltd v MMI General Insurance Ltd [2002] QCA 361; (2002) 12 ANZ Insurance Cases 61-537 Supreme Court of Queensland - Court of Appeal Australia - Queensland 20 Sep 2002 AustLII flag 5
Prefabricated Buildings Pty Ltd v Bathurst Regional Council [2017] NSWLEC 44 Land and Environment Court of New South Wales Australia - New South Wales 24 Apr 2017 AustLII flag 2
Public Servant Case [2014] AATA 247 Administrative Appeals Tribunal Australia 28 Apr 2014 AustLII flag 5
Purvis and Commissioner of Taxation [2013] AATA 58; (2013) 90 ATR 739 Administrative Appeals Tribunal Australia 4 Feb 2013 AustLII flag 5
QT86/1723 and Commissioner of Taxation [1987] AATA 293 Administrative Appeals Tribunal Australia 6 Aug 1987 AustLII flag
QT93/38 and Commissioner of Taxation [1994] AATA 244 Administrative Appeals Tribunal Australia 22 Aug 1994 AustLII flag
R v HC [2017] ACTSC 276; (2017) 325 FLR 59 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 20 Sep 2017 AustLII flag 6
Raad v Gedeon [2022] ACTSC 337 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 6 Dec 2022 AustLII flag
Rattray and Commissioner for Superannuation [1980] AATA 17 Administrative Appeals Tribunal Australia 21 Mar 1980 AustLII flag
Re Arlec Pty Ltd and Sanyo Australia Pty Ltd and Collector of Customs [1987] AATA 314 Administrative Appeals Tribunal Australia 28 Aug 1987 AustLII flag
Re Carmela Matteo and Director-General of Social Services [1981] AATA 174 Administrative Appeals Tribunal Australia 18 Dec 1981 AustLII flag
Re Charles William Rowe and Commissioner of Superannuation [1987] AATA 382 Administrative Appeals Tribunal Australia 30 Oct 1987 AustLII flag
Re Citibank Ltd; Citicorp Wholesale Pty Ltd and Citicorp Finance Pty Ltd v Commissioner of Taxation [1992] FCA 615 Federal Court of Australia Australia - Commonwealth 11 Dec 1992 AustLII flag
Re Commissioner of Taxation of the Commonwealth of Australia v Cyclone Scaffolding Pty Ltd [1987] FCA 455 Federal Court of Australia Australia - Commonwealth 11 Dec 1987 AustLII flag 1
Re Commissioner of Taxation of the Commonwealth of Australia v Peter Lindsay Smith [1986] FCA 264 Federal Court of Australia Australia - Commonwealth 7 Aug 1986 AustLII flag
Re General Computing Services Pty Ltd and Collector of Customs [1983] AATA 34 Administrative Appeals Tribunal Australia 2 Feb 1983 AustLII flag
Re Michell Carbonised Wool Exports Pty Ltd; Michell Wool Exports (Canada) Pty Ltd; Michell Leather Exports Pty Ltd; Michell Wool Top Exports Pty Ltd; Michell Sheepskins Pty Ltd; Michellex Wool Pty Ltd; GH Michell & Sons (S [1984] FCA 86 Federal Court of Australia Australia - Commonwealth 6 Apr 1984 AustLII flag
Re Microsoft Pty Ltd and Collector of Customs [1992] AATA 245 Administrative Appeals Tribunal Australia 11 Aug 1992 AustLII flag
Re Paklan Pty Ltd (In Liquidation); Mcdonald Freeman; Trevor Robert Jones and Douglas Leonard Parkhill v the Commissioner of Taxation of the Commonwealth of Australia [1983] FCA 146; (1983) 67 FLR 328 Federal Court of Australia Australia - Commonwealth 19 Jul 1983 AustLII flag 21
Re Patricia Ann Gee and Director-General of Social Services [1981] AATA 148 Administrative Appeals Tribunal Australia 25 Nov 1981 AustLII flag
Re Taxation Appeals [1992] AATA 55; (1992) 23 ATR 1057 Administrative Appeals Tribunal Australia 18 Feb 1992 AustLII flag 3
Re Taxpayer and FCT [2008] AATA 325; [2008] ATC 1-001; 68 ATR 717 Administrative Appeals Tribunal Australia 18 Apr 2008 AustLII flag 2
Re Toyota Tsusho Australia Pty Ltd and Nippondenso Australia Pty Ltd and Collector of Customs [1992] AATA 381; (1992) 16 AAR 532 Administrative Appeals Tribunal Australia 18 Dec 1992 AustLII flag 2
Reeve v Commonwealth [2014] ACTSC 1 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 17 Jan 2014 AustLII flag 3
Retirement Benefits Fund Board v Wood [2016] TASFC 9 Supreme Court of Tasmania Australia - Tasmania 19 Oct 2016 AustLII flag
Secretary, Department of Social Security and Judith Fleming [1993] AATA 374; (1993) 32 ALD 383 Administrative Appeals Tribunal Australia 21 Dec 1993 AustLII flag
Spencer and Commissioner of Taxation [2007] AATA 1194; 100 ALD 389; 66 ATR 389; 45 AAR 73 Administrative Appeals Tribunal Australia 30 Mar 2007 AustLII flag 2
ST87/66 and Commissioner of Taxation [1988] AATA 153; 19 ATR 3496 Administrative Appeals Tribunal Australia 13 May 1988 AustLII flag 2
Stark v Commissioner of Taxation [2023] FCA 1523 Federal Court of Australia Australia - Commonwealth 19 Dec 2023 AustLII flag
Swiss Re International SE v LCA Marrickville Pty Ltd [2021] FCA 1206; (2021) 394 ALR 461 Federal Court of Australia Australia - Commonwealth 8 Oct 2021 AustLII flag 13
Taxation, Commissioner of (Cth) v Knight [1983] FCA 321; 79 FLR 65; 51 ALR 630; (1983) 15 ATR 88 Federal Court of Australia Australia - Commonwealth 30 Nov 1983 AustLII flag 1
Thorburn v Commissioner of Inland Revenue HC Wellington M486/82 [1983] NZHC 540 High Court of New Zealand New Zealand 15 Sep 1983 NZLII flag
Timberland v AbercrombieOakland v Abercrombie [2012] NSWSC 379 Supreme Court of New South Wales Australia - New South Wales 4 May 2012 AustLII flag 4
Totten and Secretary, Department of Social Services [2016] AATA 240 Administrative Appeals Tribunal Australia 15 Apr 2016 AustLII flag 6
TR 1999/6 - Income tax and fringe benefits tax: flight rewards received under frequent flyer and other similar consumer loyalty programs [1999] ATOTR 6 Australian Taxation Office Australia - Commonwealth circa 1999 AustLII flag
TR 1999/6 - Income tax and fringe benefits tax: flight rewards received under frequent flyer and other similar consumer loyalty programs [1999] ATOTR TR1999/6 Australian Taxation Office Australia - Commonwealth circa 1999 AustLII flag
TR 2003/13 - Income tax: employment termination payments (ETP): payments made in consequence of the termination of any employment: meaning of the phrase 'in consequence of' [2003] ATOTR 13 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
TR 2003/13 - Income tax: employment termination payments (ETP): payments made in consequence of the termination of any employment: meaning of the phrase 'in consequence of' [2003] ATOTR TR2003/13 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
TR 2005/19 - Income tax: scrip for scrip roll-over arrangements - application of Subdivision 124-M of the Income Tax Assessment Act 1997 - Part IVA of the Income Tax Assessment Act 1936 [2005] ATOTR 19 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
TR 2005/19 - Income tax: scrip for scrip roll-over arrangements - application of Subdivision 124-M of the Income Tax Assessment Act 1997 - Part IVA of the Income Tax Assessment Act 1936 [2005] ATOTR TR2005/19 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
TR 2012/8 - Income tax and fringe benefits tax: assessability of amounts received to reimburse legal costs incurred in disputes concerning termination of employment [2012] ATOTR 8 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
TR 2012/8 - Income tax and fringe benefits tax: assessability of amounts received to reimburse legal costs incurred in disputes concerning termination of employment [2012] ATOTR TR2012/8 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
UnitingCare - Unifam Counselling & Mediation v Harkiss [2011] FamCAFC 159; (2011) 252 FLR 309; [2011] FLC 93-476; (2011) 46 Fam LR 12 Family Court of Australia Australia 5 Aug 2011 AustLII flag 37
VGDW and Commissioner of Taxation (Taxation) [2020] AATA 3745 Administrative Appeals Tribunal Australia 10 Jun 2020 AustLII flag
VT87/3438 and Commissioner of Taxation [1989] AATA 91; (1989) 20 ATR 3509 Administrative Appeals Tribunal Australia 14 Apr 1989 AustLII flag 2
VT94/467 and Commissioner of Taxation [1995] AATA 497; 30 ATR 1302 Administrative Appeals Tribunal Australia 13 Apr 1995 AustLII flag
Waratah Coal Inc v Minister for the Environment Heritage and the Arts [2008] FCA 1870; (2008) 173 FCR 557; (2008) 106 ALD 289; (2008) 164 LGERA 187 Federal Court of Australia Australia - Commonwealth 10 Dec 2008 AustLII flag 1
Yao v Minister for Immigration and Multicultural Affairs [1996] FCA 1792; (1996) 69 FCR 583; (1996) 46 ALD 273 Federal Court of Australia Australia - Commonwealth 18 Sep 1996 AustLII flag 100
155/97 Print N9069 [1997] AIRC 89 Australian Industrial Relations Commission Australia 25 Feb 1997 AustLII flag
1596/96 Print N6928 [1996] AIRC 2023 Australian Industrial Relations Commission Australia 28 Nov 1996 AustLII flag 1
2243/1985 and Commissioner of Taxation [1987] AATA 56 Administrative Appeals Tribunal Australia 20 Feb 1987 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title †  Citation(s) Author Jurisdiction Date Full Text Citation Index
"Employment Disputes: The Implications of Taxing of Settlement Receipts as Eligible Termination Payment" (2007) 10 Journal of Australian Taxation 1 Black, C Australia circa 2007 AustLII flag
"Annual rate of income" [1983] SocSecRpr 12 Editors Australia circa 1983 AustLII flag
"Invalid pension: permanent incapacity" [1983] SocSecRpr 10 Editors Australia circa 1983 AustLII flag
"Overpayment: effective cause" [1983] SocSecRpr 11 Editors Australia circa 1983 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Bennett v FCT [1947] HCA 25; (1947) 75 CLR 480; 8 ATD 265 High Court of Australia Australia - Commonwealth 12 Aug 1947 AustLII flag 13
Butler v Attorney-General (Vic) [1961] HCA 32; (1961) 106 CLR 268; [1961] ALR 650; 35 ALJR 87 High Court of Australia Australia - Commonwealth 2 Jun 1961 AustLII flag 245
Dewhurst v Hunter 16 Tax Cas 637; (1932) 146 LT 510 United Kingdom circa 1932 flag 4
FCT v Dixon [1952] HCA 65; (1952) 86 CLR 540; [1953] ALR 17; (1952) 10 ATD 82; (1952) 5 AITR 443 High Court of Australia Australia - Commonwealth 11 Dec 1952 AustLII flag 313
Fonteio v Morando Bros Pty Ltd [1971] VicRp 81; [1971] VR 658; (1970) 26 LGRA 194 Australia - Victoria 30 Oct 1970 AustLII flag 13
Hayes v FCT [1956] HCA 21; (1956) 96 CLR 47; (1956) 11 ATD 68; (1956) 6 AITR 248 High Court of Australia Australia - Commonwealth 23 May 1956 AustLII flag 384
Hunter v Dewhurst 16 Tax Cas 605; (1931) 145 LT 225 United Kingdom circa 1931 flag 36
Mutual Acceptance Co Ltd v FCT [1944] HCA 34; (1944) 69 CLR 389; [1945] ALR 1; (1944) 7 ATD 506 High Court of Australia Australia - Commonwealth 4 Dec 1944 AustLII flag 124
Perpetual Executors and Trustees Association of Australia Ltd v FCT [1948] HCA 24; (1948) 77 CLR 1; [1948] 2 ALR 448 High Court of Australia Australia - Commonwealth 22 Sep 1948 AustLII flag 92
Scott v Commissioner of Taxation [1935] NSWStRp 9; (1935) 3 ATD 142; (1935) 52 WN (NSW) 44; (1935) 35 SR (NSW) 215 Supreme Court of New South Wales Australia - New South Wales 7 Mar 1935 AustLII flag 96
Scott v FCT [1966] HCA 48; (1966) 117 CLR 514; [1967] ALR 561; (1966) 14 ATD 286; (1966) 10 AITR 367; 40 ALJR 205 High Court of Australia Australia - Commonwealth 24 Aug 1966 AustLII flag 320

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