Federal Court of Australia
Federal Court of Australia
Hedges v Commissioner of Taxation [2023] FCAFC 105 Appeal from: Hedges v Commissioner of Taxation [2022] FCA 1389
File number(s): NSD 1094 of 2022
Judgment of: LOGAN, GOODMAN AND HESPE JJ
Date of judgment: 12 July 2023
Catchwords: TAXATION – appeal from decision of primary judge dismissing appeal from decision of Administrative Appeals Tribunal – where taxpayer is retired partner of a law firm – whether appellant was entitled to receive capital proceeds from disposal of interest in goodwill of partnership – whether appellant made a capital gain
Legislation: Income Tax Assessment Act 1936 (Cth) Income Tax Assessment Act 1997 (Cth) Tax Law Improvement Act (No. 1) 1998 (Cth) Taxation Laws Amendment Act 1991 (Cth)
Cases cited: Commissioner of State Revenue (WA) v Rojoda Pty Ltd [2020] HCA 7; (2020) 268 CLR 281 Commissioner of State Taxation v Cyril Henschke Pty Ltd & Ors [2010] HCA 43; (2010) 242 CLR 508 Commissioner of Taxation v Everett [1980] HCA 6; (1980) 143 CLR 440 Federal Commissioner of Taxation v Sara Lee Household & Body Care (Australia) Pty Ltd [2000] HCA 35; (2000) 201 CLR 520
Division: General Division
Registry: New South Wales
National Practice Area: Taxation
Number of paragraphs: 43
Date of hearing: 25 May 2023
Counsel for appellant Mr C.J Peadon and Mr M.T Sherman
Solicitor for appellant Walker Hedges Forestville
Counsel for respondent Ms J. Gatland
Solicitor for respondent ATO Litigation and Legal Services
ORDERS NSD 194 of 2022
BETWEEN: BRENT HEDGES Appellant
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