Dibb v Commissioner of Taxation [2004] FCAFC 126

FEDERAL COURT OF AUSTRALIA

Dibb v Commissioner of Taxation [2004] FCAFC 126

TAXATION – termination of employment – payment made in settlement of litigation – whether an eligible termination payment under s 27A Income Tax Assessment Act 1936 (Cth) – was payment made as a consequence of termination – bona fide redundancy payments under s 27F Income Tax Assessment Act 1936 (Cth) – whether payment must be by reason of redundancy, or whether dismissal must be by reason of redundancy – whether redundancy refers to a job or an employee – consideration for personal injury under s 27A(n) of Income Tax Assessment Act 1936 (Cth) – allegation of personal injury – whether Commissioner must determine if injury suffered

WORDS AND PHRASES – 'bona fide redundancy'

Taxation Administration Act 1953 (Cth) s 14ZAZA Income Tax Assessment Act 1936 (Cth) subs 27A(1), par 27A(1)(ja), par 27A(1)(n), subs 27A(19), subs 27A(20), s 27CB, s 27F Reseck v Federal Commissioner of Taxation (1975) 133 CLR 45 followed McIntosh v Federal Commissioner of Taxation (1979) 25 ALR 557 cited Le Grand v Commissioner of Taxation (2002) 195 ALR 194 followed McLaurin v Federal Commissioner of Taxation (1961) 104 CLR 391 considered Short v F W Hercus Pty Ltd (1993) 40 FCR 511 followed South Australian decision, R v Industrial Commission (SA); Ex parte Adelaide Milk Supply Cooperative Ltd (1977) 16 SASR 6 followed Jones v Department of Energy and Minerals (1995) 60 IR 304 followed Quality Bakers of Australia Ltd v Goulding (95) 60 IR 327 followed

Explanatory Memorandum to Income Tax Assessment Amendment Bill (No 3) 1984 (Cth) RAYMOND JOSEPH DIBB v COMMISSIONER OF TAXATION Q 117 OF 2003 SPENDER, DOWSETT and ALLSOP JJ 13 MAY 2004 BRISBANE

IN THE FEDERAL COURT OF AUSTRALIA

QUEENSLAND DISTRICT REGISTRY Q 117 OF 2003

ON APPEAL FROM A SINGLE JUDGE OF THE FEDERAL COURT OF AUSTRALIA