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

Re Brackenreg and FCT   flag  8

[2003] AATA 824; 53 ATR 1116
Administrative Appeals Tribunal
Australia
22nd August, 2003

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
CXTB and Inspector-General in Bankruptcy [2019] AATA 5194 Administrative Appeals Tribunal Australia 27 Nov 2019 AustLII flag
Senior and Commissioner of Taxation [2015] AATA 353; (2015) 101 ATR 415 Administrative Appeals Tribunal Australia 22 May 2015 AustLII flag 3
Brackenreg and Comcare [2009] AATA 819 Administrative Appeals Tribunal Australia 23 Oct 2009 AustLII flag 1
TD 2016/18 - Income tax: is a redemption payment received by a worker under the Return to Work Act 2014 (SA) assessable income of the worker? [2016] ATOTD 18 Australian Taxation Office Australia - Commonwealth circa 2016 AustLII flag
TD 2016/18 - Income tax: is a redemption payment received by a worker under the Return to Work Act 2014 (SA) assessable income of the worker? [2016] ATOTD TD2016/18 Australian Taxation Office Australia - Commonwealth circa 2016 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

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

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s27H, s121DA
Safety Rehabilitation and Compensation Act 1988 (Cth) s19, s30, s123, s131, s132, s132A, s134, s137
Compensation (Commonwealth Employees) Act 1971 (Cth)
Commonwealth Employees Rehabilitation and Compensation Act 1988 (Cth) s131
Taxation Laws Amendment Act (No. 2) 1989 (Cth)
Workers’ Compensation and Assistance Act 1981 (WA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
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
FCT v Smith [1981] HCA 10; (1981) 147 CLR 578; (1981) 34 ALR 16; (1981) 11 ATR 538; (1981) 55 ALJR 229; (1981) 1 ANZ Insurance Cases 60-428 High Court of Australia Australia - Commonwealth 20 Feb 1981 AustLII flag 188
Groves v United Pacific Transport Pty Ltd and Thompson [1965] Qd R 62 Australia - Queensland circa 1965 LexisNexis AU flag 42

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