LawCite Search | LawCite Markup Tool | Help | Feedback

Law
Cite

Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

McIntosh v Commissioner of Taxation   flag  107

(1979) 25 ALR 557; (1979) 45 FLR 279; (1979) 10 ATR 13
Australia

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Stark v Commissioner of Taxation [2023] FCA 1523 Federal Court of Australia Australia - Commonwealth 19 Dec 2023 AustLII flag
VGDW and Commissioner of Taxation (Taxation) [2020] AATA 3745 Administrative Appeals Tribunal Australia 10 Jun 2020 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 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 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 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
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
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 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
Public Servant Case [2014] AATA 247 Administrative Appeals Tribunal Australia 28 Apr 2014 AustLII flag 5
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 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 2014/72 - 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 2014/65 - 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 2014/44 - 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 2014/65 - 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 CR2014/72 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
Purvis and Commissioner of Taxation [2013] AATA 58; (2013) 90 ATR 739 Administrative Appeals Tribunal Australia 4 Feb 2013 AustLII flag 5
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 2013/27 - 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 2013/33 - 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 2013/91 - 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 2013/27 - 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 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 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 CR2013/91 Australian Taxation Office Australia - Commonwealth circa 2013 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 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 2012/117 - 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 2012/120 - Income tax: employment termination payment: Australian Football League Players' Association Incorporated [2012] ATOCR 120 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/34 - 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
Luke and Commissioner of Taxation [2011] AATA 801 Administrative Appeals Tribunal Australia 14 Nov 2011 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 2011/80 - 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 2011/44 - Income tax: voluntary separation program: Queensland Government employees [2011] ATOCR CR2011/44 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
An Employee and Commissioner of Taxation [2010] AATA 912 Administrative Appeals Tribunal Australia 17 Nov 2010 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
TR 2010/1 - Income tax: superannuation contributions [2010] ATOTR TR2010/1 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
TR 2010/1 - Income tax: superannuation contributions [2010] ATOTR 1 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 2010/27 - Income tax: employment termination payment: Monadelphous Engineering Associates Pty Ltd [2010] ATOCR 27 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
CR 2010/29 - 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 2010/40 - 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 2010/49 - 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 2010/58 - 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 2010/65 - 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 2010/27 - 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 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 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 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 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 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 CR2010/65 Australian Taxation Office Australia - Commonwealth circa 2010 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 2009/64 - Income tax: employment termination payment: New South Wales Lotteries Corporation [2009] ATOCR 64 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
CR 2009/28 - 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 CR2009/64 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
Re Taxpayer and FCT [2008] AATA 325; [2008] ATC 1-001; 68 ATR 717 Administrative Appeals Tribunal Australia 18 Apr 2008 AustLII flag 2
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
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
Assistance for Skippers and Crew [2007] ATOCR CR2007/72 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
Mechanical and Electrical Redundancy Trust [2007] ATOCR 50 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 32 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
Assistance for Skippers and Crew [2007] ATOCR 72 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
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
A Tax Payer and Commissioner of Taxation [2006] AATA 980; 65 ATR 415 Administrative Appeals Tribunal Australia 20 Nov 2006 AustLII flag 1
Mechanical and Electrical Redundancy Trust [2006] ATOCR 50 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 46 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
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
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
TC Case No 11515 : Whether lumpsum benefit is taxable in hands of taxpayer - para (e) of the definition of gross income (11515) [2005] ZATC 16 South Africa Tax Court South Africa 5 Sep 2005 SAFLII flag
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
Applicant and Commissioner of Taxation [2005] AATA 583; 59 ATR 1161 Administrative Appeals Tribunal Australia 20 Jun 2005 AustLII flag 2
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
Dibb v Commissioner of Taxation [2003] FCA 673; (2003) 53 ATR 290 Federal Court of Australia Australia - Commonwealth 8 Jul 2003 AustLII flag 8
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
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 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
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
NT1999/20 and Deputy Commissioner of Taxation [2000] AATA 1080; 46 ATR 1025 Administrative Appeals Tribunal Australia 8 Dec 2000 AustLII flag 1
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
VT94/467 and Commissioner of Taxation [1995] AATA 497; 30 ATR 1302 Administrative Appeals Tribunal Australia 13 Apr 1995 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
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
It 2060 - Commuted Lump Sum Pension Entitlements [1983] ATOITR IT2060 Australian Taxation Office Australia - Commonwealth 20 Sep 1983 AustLII flag
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
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
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
"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
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
Re Carmela Matteo and Director-General of Social Services [1981] AATA 174 Administrative Appeals Tribunal Australia 18 Dec 1981 AustLII flag
Re Patricia Ann Gee and Director-General of Social Services [1981] AATA 148 Administrative Appeals Tribunal Australia 25 Nov 1981 AustLII flag
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
It 243 - Commutation of Pension Entitlement To a Lump Sum [1979] ATOITR IT243 Australian Taxation Office Australia - Commonwealth 14 Sep 1979 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

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback