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CR 2016/7 - Income tax: treatment of compensation payments received under Division 5 of Part 8 of the Fisheries Act 1995 (Vic) relating to phasing out commercial net fishing in Port Phillip Bay

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Taxation Administration Act 1953 (Cth)
Fisheries Act 1995 (Vic)	s1, s5, s6, s10, s15, s20, s24, s25, s30, s40, s45, s55, s102, s104, s108, s110, s116, s118, s124, s140, s152, s155A
Fisheries Act 1968 (Vic)
Fisheries Amendment Act 2015 (Vic)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
AAT Case 6254	[1990] AATA 233; 21 ATR 3708	Administrative Appeals Tribunal	Australia	3 Oct 1990	AustLII		2
Commissioner of Taxation (NSW) v Meeks	[1915] HCA 34; (1915) 19 CLR 568; 21 ALR 244	High Court of Australia	Australia - Commonwealth	29 Apr 1915	AustLII		36

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