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TR 2009/2 - Income tax: genuine redundancy payments   flag 

[2009] ATOTR 2
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Income Tax Assessment Amendment Bill (No. 3) 1984 (Cth)
Tax Laws Amendment (Simplified Superannuation) Bill 2006 (Cth)
Acts Interpretation Act 1901 (Cth)
Social Security Act 1991 (Cth) s5, s23, s82, s83, s307
Taxation Administration Act 1953 (Cth) s130, s170, s175

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Long and Commissioner of Taxation [2007] AATA 1269; (2007) 66 ATR 806 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag 3
Cowling and Commissioner of Taxation [2006] AATA 646; (2006) 64 ATR 1025 Administrative Appeals Tribunal Australia 21 Jul 2006 AustLII flag 2
[2006] Aata 119 [2006] AATA 119 Administrative Appeals Tribunal Australia circa 2006 AustLII flag 2
Foster's Group Ltd v Wing [2005] VSCA 322; (2005) 148 IR 224 Supreme Court of Victoria - Court of Appeal Australia - Victoria 23 Dec 2005 AustLII flag 33
Marriott and Commissioner of Taxation [2004] AATA 806; (2004) 56 ATR 1265 Administrative Appeals Tribunal Australia 30 Jul 2004 AustLII flag 4
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
Hart v Commissioner of Taxation [2002] FCAFC 222; (2002) 121 FCR 206; (2002) 196 ALR 636; (2002) 50 ATR 369 Federal Court of Australia Australia - Commonwealth 26 Jul 2002 AustLII flag 44
Westfield Holdings v Adams [2001] NSWIRComm 293; (2001) 114 IR 241 New South Wales Industrial Relations Commission Australia - New South Wales 21 Dec 2001 AustLII flag 81
Bob Jane T-Marts Pty Ltd v Commissioner of Taxation [1999] FCA 1366; (1999) 94 FCR 457; (1999) 43 ATR 98 Federal Court of Australia Australia - Commonwealth 27 Oct 1999 AustLII flag 4
Optus Mobile Pty Ltd v FCT [1999] FCA 1403 Federal Court of Australia Australia - Commonwealth 14 Oct 1999 AustLII flag 2
Commissioner of Taxation v Consolidated Press Holdings Ltd (No 1) [1999] FCA 1199; (1999) 91 FCR 524; 166 ALR 1; (1999) 42 ATR 575 Federal Court of Australia Australia - Commonwealth 7 Sep 1999 AustLII flag 39
Advertiser Newspapers Pty Ltd v Industrial Relations Commission of South Australia [1999] SASC 300; (1999) 74 SASR 240; (1999) 90 IR 211 Supreme Court of South Australia Australia - South Australia 23 Jul 1999 AustLII flag 95
Optus Mobile Pty Ltd v FCT [1999] FCA 519 Federal Court of Australia Australia - Commonwealth 3 May 1999 AustLII flag 2
Optus Mobile Pty Ltd v FCT (1999) 43 ATR 21 Australia circa 1999 Legal Online / Westlaw flag 2
Optus Mobile Pty Ltd v Commissioner of Taxation (Cth) (1999) 42 ATR 105 Australia circa 1999 Legal Online / Westlaw flag 2
QT97/89 and Commissioner of Taxation [1998] AATA 514; (1998) 39 ATR 1073 Administrative Appeals Tribunal Australia 17 Jun 1998 AustLII flag 2
Fisher v Edith Cowan University (No 2) [1997] IRCA 98; (1997) 72 IR 464 Industrial Relations Court of Australia Australia 2 Apr 1997 AustLII flag 44
FCT v Spotless Services Ltd [1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2 High Court of Australia Australia - Commonwealth 3 Dec 1996 AustLII flag 369
Jones v Department of Energy and Minerals [1995] IRCA 292; (1995) 60 IR 304 Industrial Relations Court of Australia Australia 16 Jun 1995 AustLII flag 257
Byrne v Australian Airlines Ltd (1995) 185 CLR 410 Australia - Commonwealth circa 1995 Legal Online / Westlaw flag 2517
Blaikie v SA Superannuation Board (1995) 64 IR 145 circa 1995 13
Blaikie v SA Superannuation Board (1995) 65 SASR 85 Supreme Court of South Australia Australia - South Australia circa 1995 Legal Online / Westlaw flag 46
FCT v Peabody (1994) 181 CLR 359 Australia - Commonwealth circa 1994 Legal Online / Westlaw flag 197
FCT v Peabody [1994] HCA 43; (1994) 123 ALR 451; (1994) 28 ATR 344; (1994) 68 ALJR 680; (1994) 181 CLR 359 High Court of Australia Australia - Commonwealth circa 1994 AustLII flag 75
Smith v Director-General of School Education [1993] NSWIRComm 134; (1993) 31 NSWLR 349 New South Wales Industrial Relations Commission Australia - New South Wales 27 Aug 1993 AustLII flag 38
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
Barnsdall v FCT (1988) 81 ALR 173; (1988) 19 ATR 1352; 45 SW 2d 46 Australia circa 1988 LexisNexis AU flag 42
(1987) 19 Atr 582 (1987) 19 ATR 582 Australia circa 1987 Legal Online / Westlaw flag 4
FCT v Sealy (1987) 78 ALR 387 Australia circa 1987 LexisNexis AU flag 5
Taxation, Commissioner of (Cth) v Knight (1983) 14 ATR 214 Australia circa 1983 Legal Online / Westlaw flag 2
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
Bell v Alfred Franks & Bartlett Co Ltd [1980] 1 All ER 356; [1980] 1 WLR 340 United Kingdom circa 1980 LexisNexis flag 20
R v Prince Alfred College (1979) 46 SAIR 598 Australia - South Australia circa 1979 flag 21
R v Industrial Commission (SA); Ex parte Adelaide Milk Supply Co-op Ltd (1977) 16 SASR 6; (1977) 44 SAIR 1202 Supreme Court of South Australia Australia - South Australia circa 1977 Legal Online / Westlaw flag 226
Lincoln Mills (Aust) Ltd v Gough [1964] VicRp 27; [1964] VR 193 Australia - Victoria 23 Mar 1964 AustLII flag 18
[1960] 3 All Er 420 [1960] 3 All ER 420 United Kingdom circa 1960 LexisNexis flag 16
Mercier v Holmes (1956) 125 A2d 790 United States circa 1956 flag 5
Re Wilmer's Trusts; Wingfield v Moore [1910] UKLawRpCh 66; [1910] 2 Ch 111 Court of Chancery United Kingdom 10 May 1910 CommonLII flag 11
Salomon v A Salomon & Co Ltd [1897] All ER 33 United Kingdom circa 1897 LexisNexis flag 3

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